Community clubs
Sports clubs sit right at the heart of a community and are the foundation upon which we can build our plans for increasing participation and developing the grassroots of sport. We are therefore committed to giving them all the help they need to prosper.
Community Club Development Programme
The Community Club Development Programme (CCDP) focuses on areas of sporting and social deprivation and is helping community sports clubs to increase participation and widen access. It will provide £100 million to National Sports Governing Bodies in the period up to March 2008. Over 550 projects now have agreed funding for capital developments, with almost 400 of these completed, or on site.
In the last three years 16 Sports National Governing Bodies (NGB) have benefited from CCDP funding. From April 2006, these will be joined by a further three NGBs: Golf, Squash and Boxing.
Charitable status
Following revised Charity Commission guidance in April 2002, community amateur sports clubs are now eligible to apply for registered charity status. To qualify, clubs must demonstrate that they promote healthy recreation and have open membership policies.
The main benefits to sports clubs of becoming a charity are: 80% mandatory rate relief, which can be topped up to 100% at the local authority's discretion; tax exemption for fundraising income (both trading and rental); payroll giving; Gift Aid and other tax relief for individual and corporate donations.
Community Amateur Sports Clubs (CASCs)
Since April 2002, a package of tax relief has been available to clubs that register with the Inland Revenue as CASCs.
The main benefits are: exemptions from tax on profits from trading where turnover is less than £15,000; income from interest exempt from tax; rental income up to £10,000 exempt from tax; disposals exempt from capital gains tax; Gift Aid on individual donations; inheritance tax relief on gifts; gifts of assets on no-gain, no-loss basis for capital gains; and business relief on gifts of trading stock.
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