Michigan State University
Controller's Office

305 Administration Bldg
East Lansing, MI 48824
517 355-5020

SECTION 47: Membership Dues, Sponsorships and Donations

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I. Membership Dues

  1. General Dues

    The University recognizes that memberships in professional organizations and associations may benefit faculty and staff members when carrying out their respective University responsibilities. Because of limited resources to carry out the mission of the University, funds are not available to pay all the numerous and various membership dues.

    In view of the above, one of the following criteria must be met before membership dues to professional organizations or associations will be processed for payment USING A DIRECT PAYMENT VOUCHER ONLY. (Refer to Section 47 I (B) for University Club dues which should be paid by JVE.)

    1. The payment of dues can be for an institutional membership and not on behalf or in the name of an individual faculty or staff member.
    2. Occasionally, it is necessary to pay nominal membership dues in order to obtain needed subscriptions. When subscriptions are for departmental use, the membership may be in the name of the chairperson or director of the department or school. Membership dues which are a substantial portion of the combined cost of membership and subscription will not be paid.
    3. The Medical Service Plan may continue to pay membership dues for MSP members as authorized by the respective college and/or department in accordance with provisions of the Plan.
    4. Under special circumstances, memberships or combined membership-subscription dues may be allowed on an annually-approved basis if essential to a specific research project. If the expense is to be charged against a restricted contract and grant account (certain accounts in the range 61-0000 through 61-9999), the expense must be specifically approved by the funding source. This information must be documented on the voucher. The voucher requires approval of the unit administrator.
    5. If a membership in an organization is necessary and essential to an employee in performing the duties and responsibilities of their jobs, a memo explaining the job relatedness must be attached to the voucher. The memo and voucher must be approved by the unit administrator.
    6. Membership Dues / Fees previously recorded under 028 - Conference Fees or 071 - Contractual Services must now be recorded under object 075 - Membership Dues / Fees. Including membership dues/fees that are part of conference registration or magazine subscription. This object code requires unit administrator level approval.
  2. University Club of MSU – MSU Official Business Only Dues – “OBO”

    MSU, with its limited resources to carry out the mission of the University, recognizes that University Club membership for official business may benefit departments in carrying out their respective University responsibilities.  As a result University Club membership for “MSU Official Business Only” (“OBO”) is now available to permit qualified full-time MSU faculty and staff  use of the Club for official MSU business only.  Payments for “OBO” memberships are to be made on a Journal Voucher Entry (JVE).  All charges incurred from “OBO” memberships must be business-related only, specify the business purpose for each business transaction, and be processed on IDT's.

    The following criteria apply to this category of membership dues:

    1. The University Club, as a non-profit membership organization, follows IRS regulations which require memberships to be in the name of an individual faculty or staff member and resulting business to be transacted by the member.  No “corporate” or “departmental” membership is allowed.
    2. The member is expected to be present and personally sign for all charges to his or her account, whether private dining or banquet charges. Non-member colleagues and family members may not charge to the account.
    3. All costs must be charged to an MSU account number and paid by the department.  “OBO” members will not receive monthly statements.  Food, beverage, audio-visual, room charges, and other miscellaneous fees must be charged to MSU accounts following current MSU policies (refer to Sections 45 and 46).
    4. Membership privileges are limited to business-related dining, banquets, and functions only.  Members in this category will NOT be allowed to use the pool, enjoy reciprocal privileges, add on any membership options (fitness, golf, Detroit Society, or tennis), use child care, enroll in recreational programs, dine or attend special member events for personal enjoyment (except as the guest of a full Social member), conduct  personal banquet functions, or engage in any other services for any purpose other than official MSU business.
    5. “OBO” members may “upgrade” to a full Social membership and personally pay the difference; “upgrades” are NOT chargeable to a University account.
    6. To obtain an application form along with full information on the details regarding the cost of “OBO” dues, time period covered, transferability, required amount to be paid, etc., contact the University Club.

    In order to process payments for University Club “OBO” dues, the following is required:

    1. Prior to initiating a dues payment, contact the University Club for specific information needed
    2. Obtain an “OBO” membership application. As with all membership dues or fees, obtain unit administrator level approval on the application form.
    3. Prepare a Journal Voucher Entry (JVE) to charge the department's account and to credit the University Club's account.
    4. Specify the individual's name obtaining the “OBO” membership in the body of the JVE along with the time period of the dues and the rate used in determining the cost. Dues must be pre-paid through fiscal year-end.
    5. Dues can NOT be charged against a restricted contract or grant account.
    6. Include the Membership Dues / Fees object code 075 on the JVE.

II. Sponsorships and Donations

Due to the limited resources available to carry out the mission of the University, careful consideration should be made when departments sponsor or donate funds to external entities. In all cases, sponsorships or donations must be in support of academic, programmatic, or broader University missions.  A brief explanation, documenting the relationship to our mission should be provided with any transaction.

  1. Sponsorships and Donations should be recorded under object code 076 - Sponsorships and Donations.  They represent funds given with no obligation from recipient.  This does not include honorarium. This object code requires Dean level approval.