Tougher regulation of Scotland's 25,000 charities ensnares the independent sector which has the financial advantages of charitable status because of its education commitment.
Judith Sischy, director of the Scottish Council of Independent Schools, said the sector was "relatively relaxed" about meeting the public benefit test.
"Apart from our role of providing education, we take a disproportionate number of students and probationers on placement. We also man the Scottish Qualifications Authority by providing markers and invigilators and are prominent in the leadership debate. We therefore contribute to the system," Mrs Sischy said.
Independent schools were heavily involved in community service and regularly opened up their facilities to others.