Problematic Expense Guide - A to Z

• Dues – The payment or reimbursement of organizational dues for community or business organizations is generally a prohibited use of University Funds, except as noted below.
  
  
  • Examples - Country clubs, Rotary clubs and similar organizations.
    
    
  • The Reason this is Unallowable – In general, these expenses are personal in nature so payment would violate the New Mexico Anti-Donation Law and are specifically prohibited by corresponding University Administrative Policy 4000: Allowable and Unallowable Expenditures, Section 6:  Personal Benefit. 
    
    
  • Allowable Exceptions
    • Payments for memberships in community and business organizations are allowed only when the University employee serves as an official representative of the University and the University receives direct benefit for the expense in accordance with University Administrative Policy 4000: Allowable and Unallowable Expenditures, Section 6:  Personal Benefit.
    • Payment for membership is allowable when included in an official UNM Human Resources Employment contract of a high-ranking University official (i.e. University President). Such payments are taxable income to the employee, unless there is a direct benefit to the University.