1. www.runningsports.org Slide 1 Community Amateur Sports Club (CASC) Claire Howe

2. www.runningsports.org Slide 2 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

3. www.runningsports.org Slide 3 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.

4. www.runningsports.org Slide 4 CASC Facts and Figures In > 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: > Source: Deloitte Monthly Analysis of CASC Registrations, January 2010.

5. www.runningsports.org Slide 5 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.

6. www.runningsports.org Slide 6 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.

7. www.runningsports.org Slide 7 JustGiving for Sports Clubs A 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.

8. www.runningsports.org Slide 8 JustGiving Case Study Ashley 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.

9. www.runningsports.org Slide 9 CASC Registration To 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.

10. www.runningsports.org Slide 10 ‘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.

11. www.runningsports.org Slide 11 CASC Applications Top 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.

12. www.runningsports.org Slide 12 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?

13. www.runningsports.org Slide 13 Task Answers Victoria House Sports Club Constitution: Clause 2A 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.

14. www.runningsports.org Slide 14 Model Constitution Clauses You 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.

15. www.runningsports.org Slide 15 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.

16. www.runningsports.org Slide 16 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.

17. www.runningsports.org Slide 17 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.

18. www.runningsports.org Slide 18 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).

19. www.runningsports.org Slide 19 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

20. www.runningsports.org Slide 20 Sign up as a runningsports Network Member Volunteer Role Outlines Easy to read Top Tips Free downloadable Quick Guides Best practice case studies E-learning Workbooks Workshops Newsletters...and much more.

21. www.runningsports.org Slide 21 Register as a Network Member at: www.runningsports.org