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SEGHU
All Structures
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
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Organisations using this structure