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. Use of such facilities is not considered essential to their duties.
Complimentary memberships are a taxable fringe benefit to the employee.
Complimentary memberships are not nontaxable, if the membership for a non-employee promotes good will and is for a short duration. Participation is on a space-available basis only after paying students are enrolled. Staff members provide valuable feed back for quality control. Complimentary classes are considered taxable fringe benefits to the employees if their spouse or family members receive free or reduced tuition for such classes.