BIM24335 | Meaning of trade: mutual trading and members clubs: community amateur sports clubs: conditions for registration

What is a community amateur sports club?

You should refer any application to be accepted as a community amateur sports club to Specialist PT (Charities).

A club may be registered as a community amateur sports club where it meets the conditions below (Part 13 Chapter 9 Corporation Tax Act 2010):

• it is open to the whole community

• it is organised on an amateur basis, and

• it has as its main purpose the provision of facilities for, and the promotion of participation in, one or more eligible sports.

For more information about CASCs see here.