Income tax exemption and sporting clubs

Exempt sporting clubs

A sporting club that is not a charity will be exempt from income tax and can self-assess its exemption in a year of income if it is a non-profit society, association or club; is established for the encouragement of a game or sport, and it meets at least one of 'three tests'.

The main purpose of the club must be the encouragement of a game or sport.

Income tax exemption will not apply to a group of entities collectively described as 'the club'. Each particular entity in the group must assess its income tax exempt status.

Sections within Exempt sporting clubs

• Entity
• Non-profit
• Society, association or club
• The three tests
• Game or sport
• Encouragement
• Main purpose
• What to do next