Recreational and Athletic Facility Membership Fees

Usage of Campus Recreation and athletic facilities by students, faculty, and staff is considered for the convenience of University members and is not subject to unrelated business income tax (UBIT). 

The following groups are not considered University members for UBIT purposes:   

  • Spouses and children of students and University employees;   
  • Alumni of the University;   
  • Guests of members; or   
  • Members of the general public.   

Membership fee income collected from these groups is subject to consideration for UBIT (IRS Tech. Adv. Mem. 9645004).