Complimentary memberships are a taxable fringe benefit. Facilities are not primarily for the purpose of employees, nor are the facilities available on a complimentary basis to most employees outside the Athletic Department. Complimentary memberships are a nontaxable working condition fringe benefit. 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.
Complimentary memberships are a nontaxable working condition fringe benefit.
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.