Many amateur sports clubs are prevented from registering as charities as the promotion of sport itself is not a defined charitable purpose. If the club can demonstrate, for instance, that it exists to provide publicly available sports facilities for healthy recreation, or to advance the physical education of young people, it may qualify as a charity. However, the Charity Commission has indicated clubs involved in certain sports, such as angling and snooker, can never meet the criteria for charitable status. A club which finds itself in this position may want to consider registering as a community amateur sports club CASC. CASCs are entitled to various tax reliefs and exemptions similar to those given to a charity and can claim back basic rate tax on Gift Aid donations.
Discipline in amateur sports clubs
CASC (Community Amateur Sports Club) - Club Matters Sport EnglandClub Matters Sport England
Amateur sports are sports in which participants engage largely or entirely without remuneration. The distinction is made between amateur sporting participants and professional sporting participants, who are paid for the time they spend competing and training. In the majority of sports which feature professional players, the professionals will participate at a higher standard of play than amateur competitors, as they can train full-time without the stress of having another job. The majority of worldwide sporting participants are amateurs.
A guide to complying with UK tax obligations for community and amateur sports clubs
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We consider the rules of Community Amateur Sports Clubs and their implications. In , the tax benefits were increased to encourage more clubs to register and more recently some of the registration requirements have been amended in order to clarify the conditions that clubs will have to satisfy. Some objective tests have been introduced in order to determine whether costs of membership pose a significant obstacle:.