Social Club Memberships

Social club memberships are allowed from unrestricted gift funds (50XXXX accounts) and from restricted gift funds (51XXXX accounts) if it relates to the purpose of the account. The full amount of the membership is initially considered a taxable benefit and must be submitted on the Request One Time Payment – Emoluments form. The employee can reduce the tax obligation by completing the Annual Entertainment/Social Club Log recording the personal and business usage, if submitted to Payroll by November 7th of each year.

Social club memberships are allowed on the Payment Card, but as with a payment request, the Request One Time Payment – Emoluments form must be submitted to FMO for review and approval to submit to Payroll.

These payments are coded with expense object code 5212.