The Income Tax Act 2004 provides a specific exemption for bodies promoting  amateur games and sports.

In assessing an application from a sports and recreation organisation, the Charities Commission will first look at the organisation’s purposes, and whether they are charitable. 

Organisations established mainly to promote amateur games and sports have their own income tax exemption provision within the income tax legislation (see FAQ below). The Charities Act does not affect this exemption and these organisations will continue to be eligible for their income tax exemption.

Since 1 July 2008, all organisations that wish to qualify for exemptions from income tax and gift and estate duty based on the grounds of charitable purpose need to be registered with the Commission.