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. 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.