RSGB Club, Society & Group Affiliation

 

Many local amateur radio societies and clubs choose to affiliate with the Radio Society of Great Britain because they see it as an effective way of demonstrating their support for the aims and aspirations of the National Society. The Society welcomes this support because it can only strengthen its claim to speak on behalf of amateurs and amateur radio.

The Society also recognises that much of the vitality of amateur radio at the local level lies in clubs. It sees affiliation as a direct link reflecting the complementary nature of their relationship with the national society - and which it has every intention of trying to strengthen.

There are more tangible benefits for the Affiliated Society. These include:

How to Affiliate Your Club, Society or Group to the RSGB Membership categories

Any UK club, group, society or emergency communication group may affiliate to the RSGB provided it fulfills just a few requirements.

Procedure

There is a special procedure required to affiliate a club or society to the RSGB, or register an amateur radio group. The procedure is as follows:

i) Download the affiliated society membership application form (71kb pdf) or contact RSGB HQ for a postal copy. If your organisation has a callsign, please let us know on the application form. If it does not, we will issue a receiving station number for reference purposes.

Note that for UK clubs, groups and societies the RSGB region and RSGB district will be determined by the address given on the application form. Clubs, groups and societies near to, or spanning county boundaries should decide carefully with which county they wish to be associated and insert the appropriate choice in the address of the club they are entering on the application form.

Please also note that once your club address is on our files, we will regard it as information that can be freely given out to those seeking to contact local clubs.

ii) Please send to the appropriate Regional Manager for your club's location the following:

Your completed application form signed by the chairman or secretary

The Regional Manager will vet your constitution/rules and if suitable will countersign your application form (a 'model constitution' can be obtained here, pdf format). He or she will then return the form and your constitution or rules to you.

Note that only the RSGB Regional Manager may countersign an application for a club, group or society. Overseas organisations should send their application form and constitution/rules direct to RSGB HQ addressed to 'The RSGB Secretary'.

iii) Finally, please send your countersigned application form, constitution and remittance to:

New Members
RSGB HQ
3 Abbey Court
Fraser Road
Priory Business Park
Bedford MK44 3WH

 

Taxation Position for Clubs

The RSGB has received a number of enquiries from radio clubs regarding the tax position in respect of their income where this is derived in part from events such as rallies which are open to non-members.

Summary of the legal position There are no specific statutory provisions in relation to members' clubs, radio or otherwise. Their liability to tax is determined by the usual rules that apply to trading activities. Liability will invariably be to corporation tax (not income tax) because the club will either be a limited company (unlikely) or an unincorporated association (most likely).

Liability to Corporation Tax:

No liability should arise on surpluses that accrue from members' subscriptions, entrance fees, donations or the sale of equipment to members.

However, there is a liability to tax on interest received and other investment income. In addition, where the club derives income from non-members - for example, entrance fees for rallies or other events, equipment rental or sales, table fees from traders at rallies etc, then any profit arising from these activities will be chargeable to corporation
tax. In arriving at the profit chargeable to tax, a deduction for expenses (including any interest payable) will be permitted and this may involve an apportionment of the club's general expenses.

Disclaimer

This note is intended to provide general guidance. It should not be taken as definitive advice and the precise tax position of each case will depend on the circumstances. Clubs that believe they may have a liability to tax should consider taking professional advice from a firm of accountants or lawyers. No responsibility, legal or otherwise, is accepted by the RSGB, its officers or employees for the tax or financial affairs of independently run clubs.

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