Social memberships include memberships in organizations such as country clubs and athletic clubs. These memberships are considered "exceptional" in nature. Social memberships:

• Must be for official UCSD business
• Are not allowed if the organization uses discriminatory membership policies or practices

Membership usage: You need to keep a record of when you use the membership for both business and personal purposes. You'll use this information to fill out the Annual Report of Personal Use form:

• A special accounting period applies to membership usage. Keep records from Nov. 1 of the prior year through Oct. 31 of the current year.
• Disbursements will automatically send you the form after Oct. 31
• If your employment with UCSD terminates, or if you become ineligible to use the membership, you must complete this form before termination or ineligibility.

Determining taxable benefit: Non-business use of the membership is considered compensation and is taxable. Disbursements will calculate the taxable benefit of your membership using information provided on the Annual Report of Personal Use form and send you a Determination of Taxable Benefit form indicating your taxable benefit, if any.

If it is determined that a taxable benefit of the membership applies, income and employment taxes will be withheld from your Dec. 1 paycheck, and the taxable benefit will be reported on your W-2 form.

Funding sources: Currently, non-state and non-federal funding can be used if allowed by the fund guidelines. When fund policy is more restrictive than UCSD policy, the fund policy prevails.

For more information on memberships, contact Robin Posner, (858) 534-0859.