410-06 Memberships and Dues
Fiscal Operations Manual
Section 400: Expenditures
Membership fees or dues for governmental and professional organizations must be approved by authorized institution personnel. Use account code 28901 or 29005 (Dues and Membership) to record membership fees and dues. Memberships that include the cost of receiving publications/subscriptions as part of the cost of the membership are still coded as memberships.
Consider the following when approving payment of membership fees or dues (Payment for memberships that conflict with the following paragraphs—except for paragraph (a)—may be approved when supporting documentation demonstrates adequate benefit to the institution):
- No payment of membership fees or dues may be authorized for organizations that discriminate on the basis of race, religion, sex, national origin, age or handicap.
- Library invoices for minor membership fees or dues primarily for the costs of association publications are allowable.
- Memberships should be institutional rather than individual, and no more than one full institutional membership should be purchased per association. When the association charges the full rate for an initial membership and lower rates for associate memberships, duplicate memberships may be paid from institution funds when approved in writing by authorized institution personnel. Institutional memberships should not remain with a staff member after termination.
- Dues for personal memberships are not paid from institution funds. Membership in an association devoted primarily to a profession such as law, accounting or medicine is usually personal. Individuals would probably belong regardless of their affiliation with the institution, and the individual pays dues for such memberships.
- Membership in an organization made up of public officials and administrators is generally institution-related and a benefit to the institution.
- Membership in an organization engaged in activities closely related to the individual’s employment and made up of interested persons from government, private and commercial fields may be a benefit to the institution because of knowledge gained or publications received.
- Institutional membership in the local chamber of commerce is specifically authorized, but payments for memberships in civic organizations such as Rotary, Kiwanis and Lions are usually not allowable.
- Personal memberships in social and sports clubs for the purpose of public relations are a taxable perquisite of the member. Payment can be made using gift funds with account code 28613 Public Relations, and the amount must be reported to Payroll for a tax deduction. Examples include Arlington Club and Country Club.
See OUS Procurement & Contracting Section 70.400 – Purchasing and Accounts Payable