Current through all regulations passed and filed through September 16, 2024
(A)
Policy
statement
Membership dues and subscriptions may
be paid with university funds providing they are appropriate for the
individual's position and duties and if the membership or subscription benefits
the university.
(B)
Purpose of policy
To ensure proper use of university
funds in relation to membership dues and subscriptions.
(C)
Roles and
responsibilities
(1)
Generally membership dues and subscriptions paid for
using public funds should be issued in the name of the university of
Toledo.
(2)
The university may pay for membership dues to
professional organizations and subscriptions to professional journals or
newspapers if they are appropriate for the individual's position and duties and
if the membership or subscription benefits the university.
(3)
Each request for
membership in a professional organization or subscription should be processed
on a requisition or purchased using a university of Toledo purchasing card. The
purchaser must document on the requisition or comment in the purchasing card
system, the justification for the dues or subscription including the benefits
received by the university, the appropriateness for an individual's position,
and/or the benefits to the individual's professional development and job
performance.
(4)
To avoid duplication departmental coordination of
subscriptions in encouraged.
(5)
Union dues are
not to be paid by the university.
(6)
Generally private
club memberships are not to be paid for with university funds. However, in
certain instances, with the approval of the president, where it is determined
that the membership is of clear benefit to the university, and where the
ownership interest is in the name of the university, membership dues paid to
private clubs can be permitted. Individual entertainment expenditures are
subject to the approval and documentation required in rule
3364-40-03
of the Administrative Code (travel and business expense
reimbursement).
(7)
Restricted funds - memberships and subscriptions are
not generally allowable on a sponsored project. These costs are seldom directly
necessary for the performance of a sponsored agreement and would not be paid by
the sponsor as part of the facilities and administrative rate. However, under
certain unusual circumstances, membership dues and/or subscriptions may be
allowable under a sponsored agreement. Faculty and staff should contact the
principal investigator and grants accounting before attempting to charge these
expenditures to a sponsored project.
(D)
Tax
Consequences
The Internal Revenue Service "IRS"
considers club memberships as taxable fringe benefits. Therefore, the value of
club memberships is subject to withholdings for federal, state, local, and
medicare taxes. Club membership benefits must run through the university's
payroll system for proper withholdings to occur. The IRS does not allow club
memberships as tax deductions so benefits of club memberships cannot be reduced
based on a proportion of business use.
All UT foundation paid club dues are
applicable to the same IRS regulations. Therefore, the value of the club
memberships paid by UT foundation will need to be processed through the
university payroll system as well.
