Rugby League


There are a number of reasons to get your Club structure correct:

  • It determines whether your Club is a separate legal entity or not.
  • It has an impact on members' liability.
  • There are different rules and legal requirements depending on how your Club is structured.
  • It can have financial implications.
  • It can influence how your Club is viewed by others E.G Banks, funding providers, the public.

The legal structure of your Club is how it is constituted in the eyes of the law. Clubs will take different legal forms depending on their structure and size, along with decision taken historically.

  • Incorporated by Guarantee
  • Unincorporated
  • Registered Society
  • Registered Charity
  • Incorporated Charity

Charitable Status


  • Tax Reliefs - Charities attract considerable tax advantages on charitable expenditure including trading profits, rental income, on profits if you sell an asset and when you buy property. A Club will also benefit from 80% relief from Business Rates.
  • Fundraising - People may view you differently as a charity. Charities often enjoy considerable support from funders and other potential supporters and can claimGift Aid on donations. In addition, charities can run certain fundraising activities that may be banned or require a license for non-charities.


  • Status - Once registered as a charity a Club cannot stop being a charity.
  • Administration - Regulation by the Charity Commission can involve an additional administrative burden. 

The Community Amateur Sports Club (CASC)


  • Mandatory 80% relief from business rates
  • The ability to generate income through the gift aid scheme
  • Exemptions from corporation tax

CASC Clubs need to meet certain conditions:

  • Being open to the whole community
  • Setting limits on the costs for members
  • Being organised on an amateur basis
  • Requirements on participation and income generation

HMRC have detailed guidance notes available to help guide you through the process of CASC.