{ "name": "Subsroom Club Governance Obligations", "title": "Club Governance Obligations", "url": "https://subsroom.com/datasets/club-governance-obligations/", "csv": "https://subsroom.com/datasets/club-governance-obligations.csv", "markdown": "https://subsroom.com/datasets/club-governance-obligations/index.md", "computed_at": "2026-09-15", "license": "https://subsroom.com/terms", "headline": "The Club Governance Obligations carries 3 published figures read from 6 sources' own pages, from 31 to 100,000 GBP, read 15 September 2026.", "quotes": [ "The Club Governance Obligations carries 3 published figures read from 6 sources' own pages, from 31 to 100,000 GBP, read 15 September 2026.", "6 of the 21 named sources read in full publish a figure; 15 publish none, read 15 September 2026.", "Club Governance Obligations, duty form-990-N-gross-receipts-ceiling: median 50,000 USD across 1 source, read 15 September 2026.", "Club Governance Obligations, duty CASC-weekly-membership-fee-cap: median 31 GBP across 1 source, read 15 September 2026.", "Club Governance Obligations, duty trustee-minimum-age: median 16 year across 1 source, read 15 September 2026.", "Club Governance Obligations, duty AGM-deadline-after-financial-year-end: median 6 month across 1 source, read 15 September 2026.", "Club Governance Obligations, duty charity-registration-income-threshold: median 5,000 GBP across 1 source, read 15 September 2026.", "Club Governance Obligations, duty excepted-charity-income-threshold: median 100,000 GBP across 1 source, read 15 September 2026.", "Club Governance Obligations, duty appropriation-lookback-before-revocation: median 120 day across 1 source, read 15 September 2026.", "Club Governance Obligations, duty fiscal-period-covered-by-accounts: median 12 month across 1 source, read 15 September 2026.", "Club Governance Obligations, duty qualified-donee-income-test: median 50 percent across 1 source, read 15 September 2026.", "Club Governance Obligations, duty revocation-tax-on-remaining-assets: median 100 percent across 1 source, read 15 September 2026." ], "citation": "\"Subsroom Club Governance Obligations\", updated 2026-09-15, https://subsroom.com/datasets/club-governance-obligations/.", "changed_since": null, "national": { "unit": "GBP", "n": 3, "median": 5000, "min": 31, "max": 100000, "p25": 31, "p75": 100000, "mean": 35010.3333, "units": { "%": 2, "GBP": 3, "USD": 1, "day": 1, "month": 2, "year": 1 }, "published_sources": 6, "named_sources": 21, "read_sources": 21, "not_published": 15, "published_share": 0.286 }, "by_axis": { "duty": { "form-990-N-gross-receipts-ceiling": { "USD": { "n": 1, "median": 50000, "min": 50000, "max": 50000, "p25": 50000, "p75": 50000, "mean": 50000 } }, "CASC-weekly-membership-fee-cap": { "GBP": { "n": 1, "median": 31, "min": 31, "max": 31, "p25": 31, "p75": 31, "mean": 31 } }, "trustee-minimum-age": { "year": { "n": 1, "median": 16, "min": 16, "max": 16, "p25": 16, "p75": 16, "mean": 16 } }, "AGM-deadline-after-financial-year-end": { "month": { "n": 1, "median": 6, "min": 6, "max": 6, "p25": 6, "p75": 6, "mean": 6 } }, "charity-registration-income-threshold": { "GBP": { "n": 1, "median": 5000, "min": 5000, "max": 5000, "p25": 5000, "p75": 5000, "mean": 5000 } }, "excepted-charity-income-threshold": { "GBP": { "n": 1, "median": 100000, "min": 100000, "max": 100000, "p25": 100000, "p75": 100000, "mean": 100000 } }, "appropriation-lookback-before-revocation": { "day": { "n": 1, "median": 120, "min": 120, "max": 120, "p25": 120, "p75": 120, "mean": 120 } }, "fiscal-period-covered-by-accounts": { "month": { "n": 1, "median": 12, "min": 12, "max": 12, "p25": 12, "p75": 12, "mean": 12 } }, "qualified-donee-income-test": { "%": { "n": 1, "median": 50, "min": 50, "max": 50, "p25": 50, "p75": 50, "mean": 50 } }, "revocation-tax-on-remaining-assets": { "%": { "n": 1, "median": 100, "min": 100, "max": 100, "p25": 100, "p75": 100, "mean": 100 } } } }, "rows": [ { "source": "IRS - Form 990-N e-Postcard filing requirement", "url": "https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard", "figure": "$50,000 ", "value": 50000, "unit": "USD", "axis": { "duty": "form-990-N-gross-receipts-ceiling" }, "retrieved_at": "2026-09-11", "quote": "Small tax-exempt organizations generally are eligible to file Form 990-N to satisfy their annual reporting requirement if their annual gross receipts are normally $50,000 or less.", "source_class": "primary-government", "text_sha256": "edb9e3d94a9fc23e50acbf56767687135d70c4eb65a748d8baf83f09486603c6" }, { "source": "GOV.UK - CASC eligibility", "url": "https://www.gov.uk/register-a-community-amateur-sports-club/eligibility", "figure": "£31 ", "value": 31, "unit": "GBP", "axis": { "duty": "CASC-weekly-membership-fee-cap" }, "retrieved_at": "2026-09-12", "quote": "CASCs cannot charge more than £31 a week for membership, and clubs that charge more than £10 a week must provide help (for example a discount) for people who cannot pay.", "source_class": "primary-government", "text_sha256": "f208a3bbfab9f9124eadf4dfe6a0a45f63622cd14c558306226309cf53807a8f" }, { "source": "GOV.UK - Charity trustee: what's involved", "url": "https://www.gov.uk/guidance/charity-trustee-whats-involved", "figure": "16 years", "value": 16, "unit": "year", "axis": { "duty": "trustee-minimum-age" }, "retrieved_at": "2026-09-12", "quote": "You must be at least 16 years old to be a trustee of a charity that is a company or a charitable incorporated organisation (CIO), or at least 18 to be a trustee of any other sort of charity.", "source_class": "primary-government", "text_sha256": "900b3916aad5c3147b44ab4858734e66688f5eacb1620d5ffc9462f4167ee4ae" }, { "source": "Queensland Government - what an incorporated association's management committee does", "url": "https://www.qld.gov.au/law/laws-regulated-industries-and-accountability/queensland-laws-and-regulations/associations-charities-and-non-for-profits/incorporated-associations/running-an-incorporated-association/incorporated-association-management-committee/what-committee-does", "figure": "6 months", "value": 6, "unit": "month", "axis": { "duty": "AGM-deadline-after-financial-year-end" }, "retrieved_at": "2026-09-12", "quote": "calling an annual general meeting (AGM) every year (within 6 months of the end of the association’s financial year)", "source_class": "primary-government", "text_sha256": "a473dc02fcc90151002b38801a9e3a97b8a46ec0d7426f29c1ee68f18839a504" }, { "source": "GOV.UK - How to register your charity (CC21b)", "url": "https://www.gov.uk/guidance/how-to-register-your-charity-cc21b", "figure": "£5,000.", "value": 5000, "unit": "GBP", "axis": { "duty": "charity-registration-income-threshold" }, "retrieved_at": "2026-09-12", "quote": "If your charity is based in England and Wales and isn’t a CIO, you don’t have to apply to register it if its annual income is less than £5,000.", "source_class": "primary-government", "text_sha256": "92a148ff391e7213786b3274b3fcb3ffc40c678a84fb9c120bcb3eb5055867a6" }, { "source": "GOV.UK - How to register your charity (CC21b)", "url": "https://www.gov.uk/guidance/how-to-register-your-charity-cc21b", "figure": "£100,000 ", "value": 100000, "unit": "GBP", "axis": { "duty": "excepted-charity-income-threshold" }, "retrieved_at": "2026-09-12", "quote": "Some charities don’t have to register with the commission if their income is below a particular threshold (currently £100,000 a year).", "source_class": "primary-government", "text_sha256": "92a148ff391e7213786b3274b3fcb3ffc40c678a84fb9c120bcb3eb5055867a6" }, { "source": "Canada Revenue Agency - charities and giving glossary", "url": "https://www.canada.ca/en/revenue-agency/services/charities-giving/charities/charities-giving-glossary.html", "figure": "120 days", "value": 120, "unit": "day", "axis": { "duty": "appropriation-lookback-before-revocation" }, "retrieved_at": "2026-09-12", "quote": "Appropriations that are included in the calculation of the revocation tax are those that took place up to 120 days before the charity received a notice of intention to revoke its registration.", "source_class": "primary-government", "text_sha256": "9c1752f97c65abeee7697994fd66c47d614b12f0c7d321c35a3536de16849c40" }, { "source": "Canada Revenue Agency - charities and giving glossary", "url": "https://www.canada.ca/en/revenue-agency/services/charities-giving/charities/charities-giving-glossary.html", "figure": "12 months", "value": 12, "unit": "month", "axis": { "duty": "fiscal-period-covered-by-accounts" }, "retrieved_at": "2026-09-12", "quote": "A fiscal period is the 12 months (or, for incorporated charities, a period of up to 53 weeks) covered by the charity's financial statements.", "source_class": "primary-government", "text_sha256": "9c1752f97c65abeee7697994fd66c47d614b12f0c7d321c35a3536de16849c40" }, { "source": "Canada Revenue Agency - charities and giving glossary", "url": "https://www.canada.ca/en/revenue-agency/services/charities-giving/charities/charities-giving-glossary.html", "figure": "50%", "value": 50, "unit": "%", "axis": { "duty": "qualified-donee-income-test" }, "retrieved_at": "2026-09-12", "quote": "generally gives more than 50% of its income annually to other qualified donees, (e.g., registered charities), but it may carry out some of its own charitable activities", "source_class": "primary-government", "text_sha256": "9c1752f97c65abeee7697994fd66c47d614b12f0c7d321c35a3536de16849c40" }, { "source": "Canada Revenue Agency - charities and giving glossary", "url": "https://www.canada.ca/en/revenue-agency/services/charities-giving/charities/charities-giving-glossary.html", "figure": "100%", "value": 100, "unit": "%", "axis": { "duty": "revocation-tax-on-remaining-assets" }, "retrieved_at": "2026-09-12", "quote": "Revocation tax is a tax that a charity becomes liable for when its registration is revoked. The tax is 100% of the value of the charity's remaining assets after all debts and liabilities have been paid.", "source_class": "primary-government", "text_sha256": "9c1752f97c65abeee7697994fd66c47d614b12f0c7d321c35a3536de16849c40" } ], "not_published": [ { "source": "IRS - Social clubs (501(c)(7))", "url": "https://www.irs.gov/charities-non-profits/other-non-profits/social-clubs", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "IRS - annual exempt organization return due date", "url": "https://www.irs.gov/charities-non-profits/annual-exempt-organization-return-due-date", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "IRS - Social clubs topic paper (EO CPE text)", "url": "https://www.irs.gov/pub/irs-tege/eotopice92.pdf", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK - Register as a community amateur sports club (CASC)", "url": "https://www.gov.uk/register-a-community-amateur-sports-club", "retrieved_at": "2026-09-11", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK - community amateur sports clubs detailed guidance notes", "url": "https://www.gov.uk/government/publications/community-amateur-sports-clubs-detailed-guidance-notes", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "The Community Amateur Sports Clubs Regulations 2015", "url": "https://www.legislation.gov.uk/uksi/2015/725/contents/made", "retrieved_at": "2026-09-11", "reason": "read in full and no accepted figure on the page" }, { "source": "Charities Act 2011", "url": "https://www.legislation.gov.uk/ukpga/2011/25/contents", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK - Setting up a charity: structures", "url": "https://www.gov.uk/setting-up-charity/structures", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK - Running a charity: money and accounts", "url": "https://www.gov.uk/running-charity/money-accounts", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "Queensland Government - preparing your association's annual financial report", "url": "https://www.qld.gov.au/law/laws-regulated-industries-and-accountability/queensland-laws-and-regulations/associations-charities-and-non-for-profits/incorporated-associations/financial-responsibilities-for-incorporated-associations/making-your-association-annual-report", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "NSW Government - incorporated association laws", "url": "https://www.nsw.gov.au/business-and-economy/incorporated-associations/incorporated-association-laws", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "Consumer Affairs Victoria - running an incorporated association", "url": "https://www.consumer.vic.gov.au/clubs-and-fundraising/incorporated-associations/running-an-incorporated-association", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "ACNC governance hub", "url": "https://www.acnc.gov.au/for-charities/manage-your-charity/governance-hub", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "Canada Revenue Agency - T4117, Income Tax Guide to the Non-Profit Organization (NPO) Information Return", "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4117.html", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "the regulator per jurisdiction and legal form", "url": "https://www.gov.uk/setting-up-charity/structures", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://www.irs.gov/charities-non-profits/other-non-profits/social-clubs", "label": "IRS - Social clubs (501(c)(7))", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard", "label": "IRS - Form 990-N e-Postcard filing requirement", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/charities-non-profits/annual-exempt-organization-return-due-date", "label": "IRS - annual exempt organization return due date", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/pub/irs-tege/eotopice92.pdf", "label": "IRS - Social clubs topic paper (EO CPE text)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/register-a-community-amateur-sports-club", "label": "GOV.UK - Register as a community amateur sports club (CASC)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/register-a-community-amateur-sports-club/eligibility", "label": "GOV.UK - CASC eligibility", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/community-amateur-sports-clubs-detailed-guidance-notes", "label": "GOV.UK - community amateur sports clubs detailed guidance notes", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.legislation.gov.uk/uksi/2015/725/contents/made", "label": "The Community Amateur Sports Clubs Regulations 2015", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.legislation.gov.uk/ukpga/2011/25/contents", "label": "Charities Act 2011", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/charity-trustee-whats-involved", "label": "GOV.UK - Charity trustee: what's involved", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/how-to-register-your-charity-cc21b", "label": "GOV.UK - How to register your charity (CC21b)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/setting-up-charity/structures", "label": "GOV.UK - Setting up a charity: structures", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/running-charity/money-accounts", "label": "GOV.UK - Running a charity: money and accounts", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.qld.gov.au/law/laws-regulated-industries-and-accountability/queensland-laws-and-regulations/associations-charities-and-non-for-profits/incorporated-associations/running-an-incorporated-association/incorporated-association-management-committee/what-committee-does", "label": "Queensland Government - what an incorporated association's management committee does", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.qld.gov.au/law/laws-regulated-industries-and-accountability/queensland-laws-and-regulations/associations-charities-and-non-for-profits/incorporated-associations/financial-responsibilities-for-incorporated-associations/making-your-association-annual-report", "label": "Queensland Government - preparing your association's annual financial report", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.nsw.gov.au/business-and-economy/incorporated-associations/incorporated-association-laws", "label": "NSW Government - incorporated association laws", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.consumer.vic.gov.au/clubs-and-fundraising/incorporated-associations/running-an-incorporated-association", "label": "Consumer Affairs Victoria - running an incorporated association", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.acnc.gov.au/for-charities/manage-your-charity/governance-hub", "label": "ACNC governance hub", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4117.html", "label": "Canada Revenue Agency - T4117, Income Tax Guide to the Non-Profit Organization (NPO) Information Return", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.canada.ca/en/revenue-agency/services/charities-giving/charities/charities-giving-glossary.html", "label": "Canada Revenue Agency - charities and giving glossary", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/setting-up-charity/structures", "label": "the regulator per jurisdiction and legal form", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through the estate's fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 6 of the 21 named sources that could be read published a usable figure; 15 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in GBP (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 13 candidate sentence(s) were refused by a reviewer with the reason recorded. Derivation as chartered: one row per jurisdiction per legal form (unincorporated association, CASC, charity/CIO, incorporated association by state, 501(c)(7), company limited by guarantee): who must keep the accounts, what the treasurer is personally liable for, the annual filing and its deadline, the income threshold that changes the duty, the record-retention period, and the penalty for missing it - each quoted from the regulator's own page with its date. The derivation is the comparison a club officer cannot get anywhere: the same eight duties across ten regimes, and the thresholds side by side (£5,000 charity registration, £31/week CASC membership cap, $50,000 Form 990-N ceiling, five-year record retention in NSW).", "embed": "

31 to 100,000 GBP

3 published figures, Club Governance Obligations, across 6 sources, read 15 September 2026

Source: Subsroom Club Governance Obligations
" }