It is important that your club attends one of these information sessions in order to understand the new legislation, how it could impact upon your club and what your next steps should be. The Charity Commission NI have released their guidelines for compulsory registration of charities and HMRC have published the ‘Summary of Responses’ document to the CASC Consultation.
Indeed, the Charity Commission has already commenced compulsory registration of charities. All organisations that are, or could be, charitable must apply for registration. A charitable organisation is one which is 'established for charitable purposes and is for the public benefit'. The advancement of amateur sport is a 'charitable purpose' and therefore all rugby clubs in Northern Ireland could be impacted by this new law.
However, sports clubs have a further option in that they may choose to apply for registration as a CASC. Therefore, sports clubs that are established for charitable purposes and are for the public benefit (as outlined above) have 2 options:
- Apply for registration as a Charity when called forward by the Charity Commission;
- Apply for registration as a CASC (Community Amateur Sports Club) with HMRC
Whilst an organisation advancing amateur sport can be a charity or a CASC, it cannot be both. If a club does not register as a CASC and has charitable purposes, it will eventually have to register as a charity.
These information sessions are also applicable for those Clubs that are already registered as CASC’s as we will be outlining a summary of the new CASC rules published by HMRC and how these will impact upon those Clubs.
For most rugby clubs in Northern Ireland, a number of factors will come in to play when it comes to making a decision on whether to apply for registration as a Charity or a CASC. There are advantages and disadvantages in gaining either status. These sessions should help clubs understand what is involved and what their options are.
The locations and dates of these information sessions are as follows:
Banbridge RFC
Rifle Park, Arderys Lane, Banbridge, Down, BT32 3RH
Monday 2nd June, 7-8.30pm
Coleraine RFC
1 Rugby Avenue, Coleraine, County Londonderry BT52 1JL
Thursday 5th June, 7-8.30pm
IRFU (Ulster Branch)
85 Ravenhill Park, Belfast, BT6 0DG
Monday 9th June, 7-8.30pm
Dungannon RFC
Stevenson Park, 36 Moy Rd, Dungannon, County Tyrone BT71 7DS
Thursday 12th June, 7-8.30pm
Spaces are available on a first come first served basis. We would ask that your club sends two representatives if possible.
The sessions will be delivered by Jenny Ebbage (Partner and Head of Charities and Enterprise Department at Edwards & Co. Solicitors), Martin Pitt (Partner within the Audit and Assurance Team with PwC) and David Johnston (IRFU Ulster Branch Club & Community Development Officer).
Please email confirmation of your clubs attendance including the following details:
- Date/location of information session your club would like to attend
- Names of proposed attendees
Responses should be sent to David Johnston at david.johnston@ulsterrugby.com. If you have a specific query you can contact David Johnston on 07767168981.