If a sports club has as its main objective to provide sports facilities for public use, would it qualify as a public benefit organisation?
Important:
This answer is based on tax law year ending 28 February 2020.
Answer:
A sports club will be required to register as a recreational club (in order to enjoy the partial exemption from tax). The only Ninth Schedule activity (to be approved as a public benefit organisation) is: 9. Sport The administration, development, co-ordination or promotion of sport or recreation in which the participants take part on a non-professional basis as a pastime. I don't think a sports club qualifies under this one.