ÀÏ°ÄÃÅ¿ª½±Íø

Skip to main content

Club Usage Policy and Reporting Requirements

ÀÏ°ÄÃÅ¿ª½±Íø University requires that all use of University-provided social, golf, country, and similar individual club memberships be substantiated on a monthly basis.

The following operating procedure must be followed by employees to exclude business related expenses from taxable income:

  1. Within 30 days of the month end, the employee completes the Club Membership Usage Form, attaches receipts, and submits to the vice president for finance and treasurer for signature. For any month where a club membership usage form is not completed and received on time, the monthly expenses will be considered fully taxable (there will be no subsequent adjustments). The Club Membership Usage Form must be submitted even if there are no expenses for the month. In order for ÀÏ°ÄÃÅ¿ª½±Íø to exclude any business expenses all fields on the Club Membership Usage Form must be completed.
  2. The vice president for finance and treasurer reviews the Club Membership Usage Form and receipts and either approves the submission or requests additional information from the employee. Once the Club Membership Usage Form has been approved by the vice president for finance and treasurer, it is sent to the payroll office for processing.
  3. The payroll office calculates any tax implications and sends an email to the employees notifiying them of any pending taxation. Monthly expenses not substantiated as business use are included as taxable income to the employee in the next available pay period. Taxation of yearly club dues is processed annually, in December, for the prior 12 month reporting period (Nov - Oct).