Institutional Memberships
November 2010
Institutional Memberships
New Operational Guideline: Memberships Paid
by University Funds can be found at
http://www.utsa.edu/financialaffairs/opguidelines/
Purpose:
• Authorization of membership fees
• Payment process and required documentation
Types of Memberships
1. Business and Professional Organizations
• Those established to promote universities and colleges,
such as accrediting agencies;
• Organizations of institutional service agencies and
administrative officers;
• Scholarly societies; and/or
• Community organizations.
Types of Memberships
Business and Professional Organizations (cont’d)
• Institutional rather than individual memberships shall be
obtained whenever possible
• Individual memberships shall be purchased only if
particular circumstances warrant an exception;
• the decision to grant an exception shall be based on an
evaluation of the benefits to the University and the
relationship to the job responsibilities of the employee
who will be designated as the member.
Types of Memberships
Business and Professional Organizations (cont’d)
• Department heads are delegated authority to approve
o Should promote the advancement of education and
research, enhance the professional standing of
faculty and staff, and / or facilitate favorable
community relations.
• Memberships for students may be allowed if there is a
quantifiable benefit to the university (e.g. discounted
registration for a conference that the university is paying
for the student to attend.)
Types of Memberships
2. Memberships to secure periodicals; online access;
or to obtain materials at discount / warehouse
prices
• Such periodicals will become the property of the
University rather than of an individual, and must be
made available to all department faculty, staff, and
students.
• Memberships to warehouse clubs that provide access to
discounted goods may be reimbursed, however the
membership card should be used solely for institutional
and not personal purchases
Types of Memberships
3. Social, private club or entertainment / recreational
memberships (includes airline clubs)
• Generally not allowed
• In rare circumstances these memberships may be
approved if the business purpose can be established
and the President’s approval is obtained in advance.
• The Provost is authorized to approve these
memberships for college and academic personnel.
Social, Private Club or Entertainment /
Recreational Memberships
• The Vice President for Business Affairs must approve
any membership involving the President.
• The authority to approve social memberships cannot be
delegated.
• This approval is obtained through completion of a
Business Expense Form.
Social, Private Club or Entertainment /
Recreational Memberships
Funding Source:
• Typically paid from an official occasions account
• Such memberships shall not be paid with state (E&G),
designated tuition, student fees or federal funds.
• Membership dues for any civic or community
organization, country club, social or dining club are
unallowable as a direct cost of a federal grant or contract
per OMB Circular A-21.
Social, Private Club or Entertainment /
Recreational Memberships
Reporting Non-Business Use:
• Payment of membership dues for any club organized
for a social purpose must be included in an employee’s
income to the extent that the payment is not related to
a business purpose.
• In order for a portion of the club dues to be excluded
from an employee’s income as a working condition
fringe benefit, the employee must substantiate and
document the specific business purpose for that
portion of the club dues.
Social, Private Club or Entertainment /
Recreational Memberships
Reporting Non-Business Use:
• Dues related to the personal use of the club will be
included in the employee's income on a pro rata basis.
If this is not done monthly, the Payroll office will
request annually prior to the last month of the calendar
year.
• Non-business use shall be treated as additional
compensation to the employee and included in the
employee's income, subject to withholding for income
and applicable employment taxes.
Miscellaneous Information
• Each year during the budget development cycle,
the Vice President for Business Affairs
authorizes certain institutional memberships to
be paid from centralized university funds on
behalf of the entire organization.
Processing Payment
• Should be made by the university directly to the
association through established procedures;
• Reimbursement to the employee may be allowed
upon proof of payment - invoice and/or detailed
receipt.
Processing Payment
Complete VP2
• In the field: Goods and Services Begin/End Date
enter the first day of the membership in both fields (the
begin and end dates should be the same). This is
important.
• In the field: Voucher Description include the name of
the Membership – especially if the voucher is seeking
reimbursement for prior payment made by the
employee;
• The Invoice Number can be N/A if one is not provided.
Processing Payment
• Comments: This section prints on the check stub
and in lieu of an invoice number, should include
the member ID, member name as applicable, and
or other information that will allow the vendor to
correctly tie the payment as intended.
Processing Payment
• It is also recommended that the document creator use
Check Distribution T: this means that the document
creator has attached a copy of paperwork that should
accompany the check to be sent to the vendor.
• It is also recommended that you type an X at "Separate
Check”
Processing Payment
The ProCard may also be used for:
• Business and Professional Organizations (use Object
Code 1301)
• Memberships that allow access to periodicals or online
access (use Object Code 1407);
When the amount charged does not exceed $5,000 and
or other prescribed limits:
http://www.utsa.edu/pds/procard/info.cfm
Cannot use ProCard for social club membership
payment