Updated community amateur sports club list
HMRC have published an updated list of registered community amateur sports clubs (CASCs). The list includes the name and address details of 5,847 registered CASCs.
The CASC scheme was first introduced in April 2002 and allows for many amateur sports clubs to register with HMRC thereby benefiting from a range of tax reliefs, including gift aid.
The main conditions necessary for an amateur club to be classified as a CASC are as follows:
- The club must be open to the whole community.
- The club must be organised on an amateur basis.
- The club must have as its main purpose providing facilities for, and promoting participation in one or more eligible sports.
- The club must meet the necessary location requirements.
- The club must meet the necessary management conditions.