Recreational Charities Act 1958 definition

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Recreational facilities and amateur sport—the advancement of amateur sport

'Amateur sport' is when a sportsperson is taking part in a sport and not getting paid to do so. For a number of years community amateur sports clubs (CASCs), which are not themselves charities, have enjoyed a number of charitable tax reliefs in recognition of their similarities with charities.Section 660 of the Corporation Tax Act 2010 sets out the basis on which a sports activity is regarded as being organised on an amateur basis. The key principles are that:•it is non-profit making•it provides for members and their guests the ordinary benefits of an amateur sports club•it does not exceed the limit on paid playersWhile these principles are not enshrined in the Charities Act 2011 (CA 2011), it is generally accepted that the above definition could apply to charities in the same way as to CASCs.Community amateur sports club schemeThe CASC scheme was introduced in April 2002. It has enabled many local amateur sports clubs to register with HMRC and benefit from a range of tax reliefs. CASCs are not charities...

Charity regulation

FORTHCOMING CHANGE: The Charities Act 2022 (CA 2022) received Royal Assent on 24 February 2022 and the plan, as set out in Charities Act 2022: implementation plan is for its provisions to come into force in three defined groups over three stages, on 31 October 2022, on 14 June 2023 and in ‘early 2024’. For a summary of the provisions in CA 2022 which have been implemented so far, see: Charities Act 2022: information about the changes being introduced.CA 2022 implements the majority of the recommendations from the 2017 Law Commission report, ‘Technical Issues in Charity Law’. For a summary (as at 9 April 2021) of the recommendations that have been accepted, see News Analysis: Government response to Law Commission report ‘Technical Issues in Charity Law’.Charity regulators in the UKThe Charities Act 2011 (CA 2011) came into effect on 14 March 2012, it sets out how all charities in England and Wales are registered and regulated. It replaces most of the Recreational Charities Act 1958, Charities Act 2006, Charities...

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Does the definition of 'Charity' in Northern Ireland vary from the definition in England & Wales, eg in section 1 of the Charities Act 2011?

Does the definition of 'Charity' in Northern Ireland vary from the definition in England & Wales, eg in section 1 of the Charities Act 2011? In England and Wales, the definition of ‘Charity’ is governed by section 1 of the Charities Act 2011 (CA 2011). It provides that a charity means an institution which is established for charitable purposes only and is subject to the control of the High Court in the exercise of its jurisdiction in respect to charities. In other words, the institution must be established for purposes which are exclusively charitable and is subject to the control of the Chancery Division of the High Court of England and Wales (eg in relation to cy-pres schemes). Unless the context otherwise admits, an institution for these purposes means an institution whether incorporated or not, and includes a trust or undertaking (CA 2011, s 9(3)(4)). In practice charities are structured as either trusts, unincorporated organisations, unincorporated associations or charitable companies. By CA 2011, s 2, charitable purposes means purposes...