Legal Structure
CASC (Community Amateur Sports Club)
A special status available to amateur sports clubs, providing tax relief similar to charities. Must be open to the whole community.
Key Characteristics
- HMRC-registered status
- Open membership requirement
- Amateur sport must be primary purpose
- Income limits apply
Advantages
- Gift Aid on donations
- 80% business rates relief
- Corporation tax exemptions on trading
- Community trust
Limitations
- Strict income limits
- Amateur sport only
- HMRC qualifying conditions
- Limited to sporting purposes
Regulator: HMRC
Take the Structure Assessment