Generally, sporting clubs or associations do not meet the legal meaning of charity.

Although sporting and recreation clubs make a valuable contribution to our community, as a matter of law, their purposes are generally not recognised as charitable.

While sporting clubs or associations may not be charities, they may still be eligible for some tax benefits. Read the ATO's guidance for non-profits.

If your club provides sporting activities as part of achieving a recognised charitable purpose such as advancing education or social or public welfare, it may be eligible to register with the ACNC. For example, an organisation whose purpose is support participation by people living with disability in sport to improve their quality of life may be eligible to register as a charity.

Charities registered with the ACNC have ongoing obligations to maintain registration.