Mr. Gareth ThomasTo ask the Secretary of State for Culture, Media and Sport how sports clubs which are industrial and provident societies are able to secure charitable status. [73530]
§ Mr. CabornUnder the Charities Act 1993, sports clubs which are set up as charitable industrial and provident societies are considered to be exempt charities and are therefore unable to register with the Charity Commission. However, charitable industrial and provident societies are already eligible for the tax advantages of charitable status without having to register with the Commission.
It is possible to set up an industrial and provident society as a non-charitable organisation and clubs which have chosen to do this would be eligible to register with the Charity Commission as community amateur sports clubs with charitable status.