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TWO RECENT CHANGES will be relevant to sports clubs and those practitioners who number them amongst their clients. Since November 2001 the Charity Commission has recognised as charitable 'the promotion of community participation in healthy recreation by the provision of facilities for the playing of particular sports' and 'the advancement of the physical education of young people not undergoing formal education'.
A club which satisfies either of these new purposes is now able to apply to the Charity Commission for charitable status.
In his 2002 Budget the Chancellor proposed a package of tax reliefs to support Community Amateur Sports Clubs ('community clubs') as an alternative route for those clubs unable or unwilling to apply for charitable status. Unless noted otherwise all references are to the Finance Bill 2002.
Sports clubs will thus be free to choose to apply either to the Charity Commission for charitable status and...
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