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Membership Policy


Effective Date:  
April 12, 2013

Last Updated:   April 12, 2013  

Responsible University Officer:
  • Vice President for Business and Finance
Policy Owner:
  • Associate Vice President for Accounting and Business Services
Policy Contact:
Policy Contents

  Policy Statement
   Reason for Policy
   Who Should Read this Policy
   Policy Text
   Procedures
   Related Information
   Definitions
   Additional Contacts
   Forms
   Responsibilities
   FAQ
   Revision History
   Appendices

POLICY STATEMENT

It is the policy of the University to consider membership in organizations that would promote the advancement of education and research, enhance the professional standing of its employees, and facilitate favorable relations with members of the community, potential donors, and other individuals who have a business relationship with the University. In considering whether to become a member of an organization, departments must assess the total costs and expected benefits the University would derive from the business use of the membership.

Membership in a social club is subject to the reporting requirements set forth in this Policy. See Membership in a Social Club.

Departments may establish more restrictive procedures, if desired..

REASON FOR POLICY

This Policy establishes the standards for the purchase of a University membership in another organization. The Policy conforms to the Internal Revenue Code and applicable Treasury Regulations so that a membership used for University business is not taxable to the employee provided with the membership.

WHO SHOULD READ THIS POLICY

Any employee who is the recipient of a paid membership in an organization as a representative of the University; the President, Vice Presidents, Vice Provosts, and Deans, as well as supervisors and Business Managers who supervise an employee with such a membership.


POLICY TEXT

Categories of Organizations

The list below includes categories of organizations in which membership is allowable, subject to the availability of funds:

  • Organizations of universities and colleges, including accrediting agencies (e.g., Association of Jesuit Colleges and Universities, National Council of University Research Administrators, Western Association of Schools and Colleges). 
  • Organizations of professional schools and colleges (e.g., Association of American Law Schools, Commission on Collegiate Nursing Education).
  • Organizations of administrative officers (e.g., American Association of Collegiate Registrars and Admissions Officers, Institute of Internal Auditors, National Association of College and University Business Officers, College and University Professional Association for Human Resources).
  • Scholarly societies (e.g., Modern Language Association, American Economic Association). 
  • Community organizations (e.g., Chamber of Commerce, Urban League). 
  • Memberships to secure periodicals (e.g., Association for Symbolic Logic, Council for Advancement and Support of Education).
  • Membership to obtain office supplies and equipment (e.g., a discount office supplies store). 
  • Social clubs (e.g., airline, athletic, business, luncheon, sporting, and similar clubs). See Membership in a Social Club.

Institutional rather than individual memberships should be obtained whenever possible, as institutional memberships often allow participation by additional employees.

University funds may not be used for payment of fees or dues to any organization, including a social club, that maintains legally impermissible, arbitrary, or unreasonable discriminatory membership policies or practices. 


PROCEDURES


RELATED INFORMATION

Type

Department

USF  Purchasing Card Policy
USF  Travel and Entertainment Policy
External  Working condition fringes—membership in a club used for business purposes. Treasury Regulation Sec. 1.132-5(s)(1)

DEFINITIONS

Term

Definition

Business Manager A University employee, designated by the President, Vice President, Vice Provost, or Dean who is the financial manager for the University account(s) being used for the expense. This may include the President, Vice Presidents, Vice Provosts, or the Deans.
Business Purpose Membership expenses that are in furtherance of the educational and research mission of the University.
Concur Reporting System The University’s on-line system for payment requests, expense reimbursements, cash advance requests, and reporting
Purchasing Card A bank-issued Visa credit card with a standard single transaction limit of $1,000 and a monthly credit limit of $2,500. This card may be used for small dollar, business-related purchases. Cards may be used for honorarium expenses when authorized by a Business Manager or supervisor.
Social Club Any club organized for business, pleasure, recreation, or other social purposes, including airline clubs, business luncheon clubs, country clubs, golf and athletic clubs, etc. The definition of a social club does not include business leagues, trade associations, chambers of commerce, boards of trade, real estate boards, professional organizations such as bar and medical associations, and civic or public service organizations.

ADDITIONAL CONTACTS

Subject

Contact

Phone

Email/URL

Accounting & Business Services Kimberly Kvaal  415.422.6732  klkvaal@usfca.edu
Business Services Cyndy Johnson   415.422.2374  cljohnson3@usfca.edu
Disbursement Services Dennis Miller      415.422.2102  
Payment Request Disbursement Services     415.422.6731  moore@usfca.edu
Purchasing Card  Disbursement Services   415.422.2024  millerd@usfca.edu
Tax Compliance Dominic Daher 415.422.5124   dldaher@usfca.edu
Tax Compliance Dawn Mayer 415.422.5816  dgmayer@usfca.edu

FORMS

Form

Use

Location

Payment Request Used to initiate payment requests in the Concur Reporting System  Accounting and Business Services
Purchasing Card and Declining Balance Card Application Used to apply for a Purchasing Card Accounting and Business Services

RESPONSIBILITIES

Department/Business Manager

  • Assesses total costs and expected benefits that the University would derive from the business use of the membership.
  • Ensures that budgeted funds available for membership expenses.
  • Obtains approval for membership expenses in accordance with this Policy and the Concur Reporting System.
  • Obtains documentation to substantiate membership expenses for submission to the Concurs Reporting System.
  • Reviews and certifies that all membership-related charges are correct.
Internal Audit and Tax Compliance
  • Ensures that the Annual Report of Club Membership Usage is completed for employees with social club memberships.
  • Calculates taxable amount associated with any personal use of a club membership and reports amount to the employee and Payroll Services. 
President and Vice Presidents
  • Authorizes social club memberships (President only, or his designee).
  • Ensures employees in his or her division are in compliance with this Policy.
  • Approves any exceptions to this Policy for employees in his or her division.
  • Reviews and approves charges in the Concur Reporting System for his or her direct reports.  

FREQUENTLY ASKED QUESTIONS

(None)

REVISION HISTORY

  • 04/12/2013  - First publication of Policy.

APPENDICES

Appendix A - Annual Report of Club Membership Usage

Appendix B - Determination of Taxable Use of a Club Membership