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. The Police Department strongly encourages members of the police force to use the University's recreational facilities. It is essential to their duties that police officers remain in good physical condition. It is appropriate that Advisory Board members receive complimentary memberships because it is essential to their board duties that they have access to the facilities. Complimentary memberships are a taxable fringe benefit.