The MUS campuses seem to appropriately handle gifts and awards by processing them through payroll and withholding appropriately. The Committee will recommend a policy that all cash gifts and awards, either from the institution or a related foundation, be processed through the campus payroll system with appropriate withholdings. The Committee will poll the Higher Education Tax Listserv and seek advice from tax experts regarding this issue. Based upon earlier reviews at the campus level, the Committee believes that the monetary amount of taxes involved is probably not worth the expense of a special payroll modification. The campuses consistently follow State policies regarding memberships.
State policy prohibits the purchase of individual memberships with state funds.
The Taxation Committee recommends that the campuses continue to follow State policies regarding memberships and subscriptions. The Board of Regents recently approved a Pre-Tax Parking Program. There do not seem to be any other issues related to parking. The MUS provides housing for a variety of employees. Housing is also provided at some of the Experiment Stations, Research Stations, and for Resident Hall Advisors.