Recreational facilities for charitable purposes
5 Recreational facilities for charitable purposes
In this section —
recreational facilities includes facilities provided for sport or leisure activities.
Recreational facilities are taken to be provided for a charitable purpose if —
they are provided with the object of improving the conditions of life for the persons for whom the facilities are primarily intended (the intended users); and
either —
the intended users have need of those facilities because of their youth, age, infirmity or disability, poverty or social and economic circumstances; or
the facilities are to be available to members of the public or a substantial section of the public.
The reference in subsection (2) to the provision of recreational facilities includes —
the provision of premises for those facilities and the maintenance of grounds and buildings of those premises; and
the organising of any activity for the purposes of those facilities.
This Act’s bill:Explanatory memorandumSecond reading speech
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