Charitable sports promotion: sponsorship receipts alone did not defeat registration where funds supported tournaments and player development activities.

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....Charitable status of sports-promotion activities is not lost merely because an organisation receives sponsorship, entry, or professional-entry fees. Tournament organisation may be integral to promoting women's golf where receipts are substantially applied to tournaments and player-development activities and no independent commercial activity, substantial commercial margin, or profit motive is established. Renewal of charitable registration is confined to whether charitable objects continue and activities are genuine and aligned with those objects; it is not a reassessment of each receipt's taxability. Unchanged objects and activities require cogent reasons for departure from an accepted position. Registration was directed to be granted, and the consequential refusal of donation approval could not stand.....