The University of Virginia complies with IRS guidelines as they relate to taxing complimentary benefits provided by Intramural-Recreation Sports of the Athletic Department. All faculty, staff, and students receiving the benefits mentioned below need to be aware of the potential tax consequences of such benefits. 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.