The economic downturn has ”raised searching questions” for Scottish charities, the sector’s regulator has said.
In its annual review for 2010-11, OSCR said there had been a high level of applications for reorganisations and mergers.
It explained: ”This is encouraging, as it suggests that charities are considering and acting upon the options available to them through the legislation, in order to manage and respond to the challenges they face.”
OSCR is based in Dundee and is responsible for maintaining the official register of the 23,000 charities in the country, checking their accounts and investigating cases of misconduct.
There were 1,135 applications for charitable status, with 868 charities added to the register. Another 792 charities were removed, mostly voluntarily.
OSCR handled 346 complaints about charities, up from 310 the previous year, but cases of wilful misconduct were rare. The team looking after registration recommended the removal of 132 charities which failed to submit their returns and accounts.
The Very Rev Graham Forbes, who chairs the regulator, said the figures demonstrated its role in providing confidence in a key aspect of Scottish life.
He said: ”The charity sector in Scotland accounts for a combined annual income in excess of £10 billion and it is estimated that half the adult population is involved in some way in volunteering.
”Our experience in safeguarding Scotland’s charity sector has informed our current priorities and future developments, and allowed us to make practical recommendations to Scottish ministers on key aspects of charity law.”