The aim is to tighten regulation and control of charities

The move follows two high-profile scandals involving Breast Cancer Research Scotland and Moonbeams.

In both cases it was revealed that only a small proportion of money raised was going to good causes.

Holyrood's communities committee believes the legislation will allow proper regulation, without imposing too many restrictions.

The scandals highlighted gaps in the control and regulation of charities in Scotland.

I think that it would be a travesty if the provision of a benefit that is primarily for people who are well-off were to be endorsed as a charitable purpose John Home Robertson MSP

It emerged that it was actually unclear how many charities there actually were in Scotland and what their activities were.

Under the Charities and Trustee Investment (Scotland) Bill, each charity will have to submit its accounts for scrutiny and more information about how they spend the money they raise will be made available.

There will also be increased powers of investigation for the Office of the Scottish Charity Regulator (OSCR).

The communities committee began the process of amending the bill on Wednesday.

A number of changes won MSPs' support, including a move to end fears that the RNLI and mountain rescue teams might lose their charitable status.

Charitable status

Ministers have been given powers to ensure that Scotland's main cultural institutions, including the National Museums, National Galleries and National Library of Scotland, maintain charity status.

The committee also backed a change of wording which means that a private school's fee levels will be considered in any decision on whether it gains charitable status.

Labour MSP John Home Robertson, who proposed the amendment, said it clarified the original intention of the bill.

Voted against

"I think that it would be a travesty if the provision of a benefit that is primarily for people who are well-off were to be endorsed as a charitable purpose," he said.

Deputy Communities Minister Johann Lamont said the Scottish Executive endorsed the amendment but insisted that the bill would not be used "as a vehicle for acting against private independent schools".