Updated community amateur sports club list
The community amateur sports clubs (CASC) scheme allows many amateur sports clubs to register with HMRC thereby benefiting from a range of tax reliefs, including gift aid. It was first introduced in April 2002.
HMRC have published a list of registered CASCs updated as at 2 November 2010. The list includes the name and address details of 5,823 registered CASCs.
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; and
- The club must meet the necessary management conditions.