Scotland's charity regulator has announced it has begun a review of the charitable status of 11 independent schools, the National Trust for Scotland, the Scottish Youth Hostel Association and several other bodies.

The Office of the Scottish Charity Regulator (OSCR) yesterday named some 30 charities to be studied as part of a rolling programme that was set up to enforce legislation to tighten control of charities following a number of high-profile scandals.

As revealed in The Herald yesterday, Hutchesons' Grammar, one of Glasgow's leading independent schools, is to be studied, as is Gordonstoun school in Moray, where Prince Charles was educated and where fees for boarders range from £5337 to £7943 a term. The process began last year, after new legislation set a two-part test for charitable status. Organisations must have a charitable aim and must provide a public benefit.

The newly created OSCR decided to prioritise its task of vetting all 23,500 charities by concentrating first on those where there was "risk" or uncertainty as to their status.

Independent schools, care homes and universities could fall foul of the legislation - and therefore lose valuable tax breaks - if their fees are deemed to be "unduly restrictive". Marieke Dwarshuis, head of charities at the OSCR, said: "OSCR has consulted widely on its proposals for the rolling review.

"The feedback received from charities, professional advisers, charity trustees and members of the public is that our risk-based approach is appropriate.

"On that basis, we have identified several types of charities that may present risk or uncertainty in the context of the charity test."

The first batch of charities to be studied included the High School of Dundee, where fees range from £5841 to £8304 a year, which passed the test because of its bursaries and the access it offers to the local community.

Hutchesons' Grammar, which charges fees of up to £2748 a term, welcomed the review but so far has not revealed publicly the level of bursaries the school offers, although they are expected to be increased.

The second batch announced yesterday comprises independent schools, three residential care providers, three museums, five membership charities, and seven randomly selected charities including the Willows Animal Sanctuary and the Isle of Gigha Heritage Trust. Of the independent schools on the list, two - George Heriot's and Merchiston Castle, both in Edinburgh - had volunteered, unsuccessfully, to be included in the first batch.

The full review of all charities is expected to take up to 10 years to complete. Every year people in Scotland donate hundreds of millions to charities but donations fell by about a third after two fund-raising scandals hit Scottish charities in recent years, affecting public confidence.

Breast Cancer Research (Scotland) had its assets frozen after it was found only a small proportion of cash raised had gone to the society, and the Moonbeams children's cancer charity had its accounts frozen after it was found to have raised £13m, but given only £1.5m to a cancer group.