Updated community amateur sports club list
HMRC have published a list of registered community amateur sports clubs (CASC’s) updated as at 2 September 2010. The list includes the name and address details of 5,776 registered CASC’s. The full list can be accessed from HMRC’s website atwww.hmrc.gov.uk/casc/clubs.pdf
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