Fiscal Operations Manual
Section 400: Expenditures
Effective: 01/01/2003
Revised: 12/31/2014

Membership fees or dues for governmental and professional organizations must be approved by authorized institution personnel.  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:

  1. 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.
  2. Library invoices for minor membership fees or dues primarily for the costs of association publications are allowable.
  3. Whenever possible, 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.  Institutional memberships should not remain with a staff member after termination.
  4. Professional memberships associated with the job duties of an OSU employee are subject to the supervisor’s approval and budgetary limitations but may be paid from University funds.
  5. Membership in an organization made up of public officials and administrators is generally institution-related and a benefit to the institution.
  6. 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.
  7. 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.
  8. 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.