University Policy 6190
Download a Printable Version of Policy 6190
Effective Date
June 2007
Last Revision Date
April 24, 2026
Responsible Party
Chief Financial and Operating Officer and Vice President for Finance and Operations, (208) 426-1200
Scope and Audience
This policy applies to all University employees.
Additional Authority
- Idaho State Board of Education Policy, Section V.U. (Financial Affairs)
- IRC § 132 (Certain Fringe Benefits)
- IRC § 274(d) (Disallowance of Certain Entertainment, etc., Expenses)
1. Policy Purpose
To establish the policy governing University-sponsored memberships in organizations. Departments may establish more restrictive policies with respect to memberships.
2. Policy Statement
Boise State University allows membership in organizations that will promote the advancement of education and research, enhance the professional standing of its administrative personnel, and facilitate favorable community relations. The cost of the membership in relation to the benefit the University expects to derive from the membership should be considered before a decision is made to join an organization.
3. Definitions
3.1 Business or Professional Organization
Any group, organization, or club organized primarily for business purposes, including business leagues, trade associations, chambers of commerce, or Professional Organizations such as bar or medical associations.
3.2 Social Organization
Any group, organization, or club organized primarily for pleasure, recreation, or other social purposes, including country clubs, golf or athletic clubs, and airline or hotel clubs.
4. Restrictions and Guidelines for Use of Funds
a. No state funds may be used to pay for dues to any professional, occupational or trade association in which membership is restricted to persons who are licensed, certified, or registered under Idaho law, except where membership in the organization is a job requirement or relates to a department’s responsibilities in state government.
b. All membership fees will be charged to the department receiving the primary benefit of the membership.
c. Institutional rather than individual memberships should be obtained whenever possible to allow participation by several or alternate employees.
d. University funds may not be used for memberships in organizations that have illegal or discriminatory membership policies or practices.
5. Memberships in Social Organizations
a. Memberships in Social Organizations will be approved only if it is determined that the primary use of the membership is to conduct official university business.
b. Membership at a country club or dining club is not allowed unless specifically provided for in an employment agreement approved by the Idaho State Board of Education.
c. In accordance with IRS reporting requirements, a member’s non-business use of a social club will be treated as compensation to the individual member. To substantiate official university business use of a social club, the employee must maintain adequate records showing the total number of days of business and non-business use. In addition, the employee must substantiate their social club entertainment expenses in accordance with Idaho State Board of Education Policy.
d. If an employee terminates their employment with the university or becomes ineligible to use the membership, any non-business use must be reported by the employee before the employee’s termination or ineligibility status becomes final or the entire value of the membership/dues payment will be treated as employee compensation.
6. Request Process
a. To request payment or reimbursement for a membership, an employee must first determine whether the organization is a Business or Professional Organization or a Social Organization, and then follow the appropriate steps outlined below.
b. If the organization is a Social Organization, an employee must:
- Complete a Social Club Authorization Form with the appropriate approvals required under section 4.1.
- Submit an invoice payment request through Bronco Hub to pay for the Club Membership. Documentation should include the original Social Club Authorization Form and membership invoice.
- Forward a signed copy of the Social Club Authorization Form to the Chief Financial and Operating Officer and Vice President for Finance and Operations, and P2P Reimbursements.
- In addition to the above, employees must also maintain a detailed log of business and personal use via the Social Club Certification and Activity Log. Employees must submit the Social Club Certification and Activity Log quarterly, according to the dates on the form. If an employee fails to submit the form, IRS regulations require that the full value of the membership be reported as employee wages. (NOTE: To avoid logging visits, employees may opt to declare the entire value of the membership as taxable when completing the Social Club Authorization Form.)
c. If the organization is a Business or Professional Organization, the employee must do one of the following:
- Complete payment via Purchasing Card
- Process payment via the Invoice Module in Bronco Hub
7. Approval Process
7.1 New or Renewal Memberships
New or renewal memberships in an organization must be evaluated within each department to ensure that University funds are not being used to:
- Join organizations that are duplicative in function or membership, or
- Renew memberships that are no longer worthwhile.
7.2 Memberships Requiring Initiation Fees and/or Dues
The following guidelines must be followed when approving memberships that require initiation fees and/or dues:
a. Business or Professional Organizations General: Department heads, or their designee, have the authority to approve requests for membership in Business or Professional Organizations non-Social Organizations. Employees with delegated approval authority cannot approve their own request for payment of membership fees.
b. Social Memberships: Approval of memberships in Social Organizations is subject to the following limitations:
- Only the President or vice presidents may approve memberships in Social Organizations and must do so in writing. The approval must specify the time period for which membership is approved.
- A copy of the written approval must be provided to the Chief Financial and Operating Officer and Vice President for Finance and Operations.
- The authority to approve social memberships and payments for initiation fees and/or dues for memberships in Social Organizations may not be delegated.
8. Forms
Payment Request Form
https://www.boisestate.edu/vpfa-university-forms/
Social Club Authorization Form
https://www.boisestate.edu/vpfa-university-forms/
Social Club Certification and Activity Log
https://www.boisestate.edu/vpfa-p2p/p2p-forms/
Revision History
May 2011; April 24, 2026