The list includes details of each organisation’s charitable purposes, income, beneficiaries and geographical location while the profile, called Scottish Charities 2005, gives various statistics reflecting the state of the Scottish charitable sector.

For example, just 5% of organisations bring in 90% of the sector’s total income. And while this 5% have annual incomes of more than £100,000, two thirds of charities have an annual income of less than £25,000.

Jane Ryder, chief executive of OSCR, said: “This is a major step forward in terms of transparency and accountability. The list of charities, the detail available and the information in the overall profile is unprecedented.”

Ryder also called on charities to feedback on the material and to participate in OSCR’s consultation, which is seeking views on the issue of a public benefit test.

To view the list and profile, or to participate in the consultation, visit www.oscr.org.uk