Complimentary memberships are nontaxable working condition fringe benefits. Staff members need to have access to the facilities to properly perform their duties. After hours use is important for quality control and feed back as a customer. Complimentary memberships are a nontaxable working condition fringe benefit. Staff members must have access to the facilities in order to conduct their professional duties.
Complimentary memberships are a nontaxable working condition fringe benefit.
For some sports, the teams practice exclusively in these facilities. Other teams practice or train in these facilities when their usual practice facilities are unavailable. Therefore, coaches must have access to these facilities. Complimentary memberships are a taxable fringe benefit. Use of such facilities is not considered essential to their duties.