The bill aims to improve the accountability and transparency of charities and increase the powers of the independent Scottish Charity Regulator (OSCR).

Social Justice Secretary Shirley-Anne Somerville said: “The charity sector plays a vital role in society and support for charities is high amongst the public who volunteer and donate to thousands of charities across the country.

“This legislation makes practical improvements and updates to existing charity regulation increasing transparency and to help ensure public trust is maintained.

“Scottish charities have a combined income of £14 billion each year so it is crucial that the way they are regulated remains fit for purpose. These reforms will support the effective regulation of charities, helping them to have the best possible environment to thrive.

“I am delighted that the Parliament has unanimously backed this legislation from the start.”