Accounts Payable Topic: Memberships Dues and Licenses
Description
Memberships
There are basically two types of memberships. Institutional memberships that are held in the name of the institution. And, Individual memberships that are held in the name of an individual.
Dues
Professional association or organization dues are generally assessed a qualified individual by virtue of educational background, the individual’s occupational field, or because of interest in the association or organization.
Licenses
Professional licenses are those licenses which may be required of individuals in certain occupations by state or local law (i.e., CPA licenses, real estate licenses, and medical licenses).
Policy
How are these paid?
Institutional memberships:
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can be paid from state funds
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before making the payment the dean or vice president will:
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review the payment to insure that the membership is not personal
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ensure that the membership is in the interest of the university
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confirm that it is not a duplicate membership
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once this review is complete and the payment meets these criteria, the dean or vice president may then approve the payment
Individual memberships:
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are not permitted to be made from state funds
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payment may be made from non-state funds provided the Dean or Director determines the membership will result in direct benefit to the university
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these require Dean or Director approval
Professional licenses or associations:
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are not permitted to be made from state funds
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payment may be made from non-state funds provided the Dean or Director determines the license will result in direct benefit to the university
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these require Dean or Director approval
Organizational dues:
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are not permitted to be made from state funds
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dues will be paid on a reimbursement basis and only upon presentation of the complete paid invoice or statement that details all fees and assessments
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any portion of a dues reimbursement that includes a non-mandatory or discretionary donation will be reported in accordance with IRS instructions
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these require Dean or Director approval
The determination as to what is of benefit to the university may not be delegated. Because of the diminishing level of return to the university, part of that determination for approval and payment should also be that the individual does not belong to several other organizations. For the same reason, care needs to be exercised that university funds are not authorized for various individuals to belong to the same organization.
Some things to keep in mind:
- We can not pay for UNLV Alumni Memberships
- All payments under this policy should be submitted on a payment voucher
- Attach a complete copy of the brochure or document requesting the payment
- Individual memberships, Professional licenses, Professional organizations, and Organizational dues require approval by the Dean or Director
- Dues are reimbursed only, and can not be prepaid by UNLV
- State funds can only be used for Institutional Memberships under this policy
- Questions concerning this policy may be directed to Accounts Payable at 895-3822
