Possibilities and ways of funding sports clubs in Finland
Setälä, Harri (2015)
Setälä, Harri
Haaga-Helia ammattikorkeakoulu
2015
All rights reserved
Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:amk-2015060312124
https://urn.fi/URN:NBN:fi:amk-2015060312124
Tiivistelmä
The aim of the present thesis was to create a tool, a manual for executive directors, members of the board, people who are responsible for funding the sport club. Other goal was to collect the information trying to find out possible new ways in financing sport club activities. Taxation essentially controls financial activities of the sport club, therefore tax act and the association act require a deeper analysis.
The theoretical background of the thesis focuses on non-profit organizations taxation, its interpretation, the various tax laws and the instructions of the tax authorities as well as fundraising activities and its history in Finland. The empirical part of the thesis focuses on creating a guide of fundraising activities of non-profit sport clubs. Empirical part includes qualitative study that explores ways of funding in junior sport clubs. The survey was carried out by Webropol and open interview via e-mail.
Interview and research knowledge leads to the conclusion that sport clubs finance their activities mainly through membership fees. Other means of funding is enabled in abundance, but for example voluntary work has decreased in clubs. In addition the tax authorities stricter interpretations of the tax instructions has changed a number of clubs approach to fundraising.
Fundraising is important part of sport clubs activities in order to keep costs as low as possible for the participants. The guide contains information and advice on how the sport club activities can be funded, what are tax instructions and where to find more information. The threshold to participate in sport club activities should be low and the amount of the fees should not be a barrier to participation.
The theoretical background of the thesis focuses on non-profit organizations taxation, its interpretation, the various tax laws and the instructions of the tax authorities as well as fundraising activities and its history in Finland. The empirical part of the thesis focuses on creating a guide of fundraising activities of non-profit sport clubs. Empirical part includes qualitative study that explores ways of funding in junior sport clubs. The survey was carried out by Webropol and open interview via e-mail.
Interview and research knowledge leads to the conclusion that sport clubs finance their activities mainly through membership fees. Other means of funding is enabled in abundance, but for example voluntary work has decreased in clubs. In addition the tax authorities stricter interpretations of the tax instructions has changed a number of clubs approach to fundraising.
Fundraising is important part of sport clubs activities in order to keep costs as low as possible for the participants. The guide contains information and advice on how the sport club activities can be funded, what are tax instructions and where to find more information. The threshold to participate in sport club activities should be low and the amount of the fees should not be a barrier to participation.