www.runningsports.org slide 1 community amateur sports club (casc) claire howe

www.runningsports.orgSlide 1

Community Amateur Sports Club (CASC)

Claire Howe


By the end of the workshop, participants should be able to:

recognise the advantages of becoming a CASC

describe the processes required to apply for CASC status

list the areas of development in order to apply for CASC status

understand the key elements of a successful application.

Workshop Outcomes


Background to the CASC Programme

Introduced by the Chancellor in April 2002

Recognised by the government and HMRC with regards the important role played by sports clubs in local communities

Allows clubs to access many of the benefits of charitable status without the accompanying administrative responsibilities.


CASC Facts and FiguresIn <<tutor to insert date of latest report here>> Deloitte estimated that:

• xxx clubs were registered

• clubs have benefitted from an estimated £xx million in savings since 2002

Top 10 sports to register were: <<insert visual (pie chart) here>>

Adobe Acrobat Document

Source: Deloitte Monthly Analysis of CASC Registrations, January 2010.


Benefits

Clubs gain a mandatory 80% rate relief

Local authorities may grant a further 20% rate relief

Free registration with JustGiving to raise money through Gift Aid

Clubs receive Gift Aid on donations from individuals by reclaiming 25p of every £1 donated.


Corporation Tax Benefits

CASCs are exempt from corporation tax on:

bank and building society interest

profits from trading and fund-raising, where gross income is less than £30,000 per annum

income from property, where gross income is less than £20,000 per annum

chargeable gains

Gift Aid donations.


JustGiving for Sports ClubsA joint initiative, with SaRA and Sport England, which makes it easier for sports clubs to raise money and claim Gift Aid

Free subscription to JustGiving – worth £180 per year – for all CASCs

Allows club members to raise money more easily, quickly and efficiently

JustGiving complete all the administration

Payments are made weekly

People on hand to give advice.


JustGiving Case StudyAshley Cricket Club, Cheshire:

Needed new covers and joined JustGiving

Raised £480 in two weeks through fun runs and

moustache-growing competitions

Claimed an additional £140 in Gift Aid

Promoted their JustGiving page on Facebook, club website and

emailed friends

They received donations from far and wide.


CASC RegistrationTo qualify for CASC status, a club must:

Q15. make its facilities available and encourage participation in eligible sports

Q16. be open to the whole community without discrimination

Q17-18. reinvest its profits into the club

Q18. have an appropriate dissolution clause in its constitution

Q22. be organised on an amateur basis (coaches can be paid)

Q23. have reasonable membership fees

Q24. have more ‘playing’ than ‘social’ members

Q25-32. have officers and managers that meet the ‘fit and proper persons’ test.


‘Fit and Proper Person’ Test The test of someone who is considered inappropriate is likely to include anyone who:has a history of fraud involving tax misrepresentation or

identity theft

is known to HMRC for involvement in attacks against or abuse of tax repayment systems

has information or evidence pointing to a heightened risk of involvement in other fiscal or financial impropriety

is barred from acting as a charity trustee by a charity regulator or court, or has been disqualified from acting as a company director.

Clubs that do not carry out these checks risk losing the benefits of being a CASC.


CASC ApplicationsTop reasons for rejection:

Not being mainly for the provision of sports facilities and the promotion of eligible sports

Lack of an open membership clause in the club’s constitution or evidence that this is being delivered

Potential members have to be known by an existing member or introduction by another club

Selection by ‘black ball’

No appeal on refusal of membership

Inappropriate or missing dissolution clause.


Task

Victoria House Sports Club has applied to become a CASC. You

have copies of the club constitution:

Should the club be registered as a CASC?

What other advice can you give?


Task AnswersVictoria House Sports Club Constitution:

Clause 2 A need to promote facilities and participation

Clause 3(e) Cannot pay players (could if also coaching)

Clause 4(a) Cannot discriminate on the grounds of ability

Clause 4(c) There should be no ‘black balling’ – the club must have an appeals process

Clause 5(a) No discrimination is allowed

clause 9(a) Once a CASC, always a CASC

clause 10(c) No members are to benefit and they cannot transfer to an organisation not known by HMRC

The final signatures may not be legal.


Model Constitution ClausesYou will need to consider the following elements:

the name of the club

its purpose – taking into account the sport(s) that the club will promote

membership – who it is open to, the different types, conduct, etc

periods of notice, rules and quorums for AGMs/EGMs

the numbers on the committee

the powers of the committee

statements about property and funds

dissolution statements.


How to Apply

You will need to send the following to HMRC:

a completed application form

a copy of any prospectus, members’ handbook, rule book and any other relevant document.

copies of the last three months of the club’s bank statements

a copy of the club’s governing documents (ie constitution or memorandum and articles)

a copy of the club’s latest accounts.


Possible Outcomes

Successful application – you will be informed of the date from which you have been registered

Referred application – you may be asked to change some of your rules that do not comply with the scheme

Unsuccessful application – you may be refused because of more fundamental reasons and you may be advised not to re-apply

You could revert, if unsuccessful, to the appeals process.


What to do Next

Go back to your club and discuss the outcomes of this workshop with the committee

Ensure your members know that they are relinquishing their rights to share in the assets of the club

Consult the advice available (see websites) and complete the application form accurately

Complete the application form as soon as possible if you decide to go ahead.


Useful Contacts SaRA: www.sportandrecreation.org.uk

CASC information website: www.cascinfo.co.uk

HMRC: www.hmrc.gov.uk and search for CASC or call 0845-302 0203

JustGiving: www.JustGiving.com/sportsclubs or call 0845-021 2133

runningsports Quick Guides:

• Taxation and Sport (pages 5–7)

• Fund-raising, Grants and Sponsorship (pages 4–9).


By the end of the workshop, participants should be able to:

recognise the advantages of becoming a CASC

describe the processes required to apply for CASC status

list the areas of development in order to apply for CASC status

understand the key elements of a successful application.

Workshop Outcomes


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www.runningsports.org slide 1 community amateur sports club (casc) claire howe

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