This section brings together our guidance, reports, key decisions and other resources that could help trustees understand the scope of ‘the advancement of amateur sport’.

What is meant by ‘the advancement of amateur sport’?

1. The advancement of amateur sport means the advancement of any sports or games which promote health by involving physical or mental skill or exertion and which are undertaken on an amateur basis. Our published guidance on Charitable Status and Sport is currently being revised to reflect the definition of sport in the Charities Act.

2. Examples of the sorts of charities and charitable purposes falling within this description include:

• charities advancing sport at a local club e.g. local football, rugby, tennis clubs etc;
• multisports centres;
• other organisations concerned with the promotion of a particular amateur sport or game.

3. Some community amateur sports clubs are registered sports clubs, which means they are clubs that are registered with HM Revenue & Customs (HMRC) under Schedule 18 to the Finance Act 2002 (c.23) (relief for community amateur sports club). Community amateur sports clubs (CASCs) registered with HMRC benefit from a range of tax reliefs, including Gift Aid. Further information about CASCs can be found at http://www.hmrc.gov.uk/casc/index.htm. The Charities Act provides that an organisation that is registered with HMRC as a CASC which is set up for charitable purposes is to be treated as not being set up for charitable purposes and accordingly cannot be a charity. This means that an organisation advancing amateur sport can be registered as a charity, or registered as a CASC, but it cannot be registered as both. An example of a registered charity advancing amateur sport is the Hitchin Bridge Club which was recognised as being established for exclusively charitable aims for the public benefit, namely for the advancement of amateur sport and providing recreational facilities meeting the requirements of the Recreational Charities Act 1958.

Charity Commission guidance

Consultation on the advancement of amateur sport HTML | PDF

Charitable Status and Sport (RR11)

This guidance is concerned with the Commission's decision to recognise as charitable the promotion of community participation in healthy recreation by providing facilities for playing particular sports.

Note: This guidance is currently being revised to reflect the definition of ‘sport’ included in the Charities Act 2006. Draft revised guidance will shortly be issued for public consultation.

HTML | PDF - English |PDF - Welsh