Indiana University Seal

Payments for Memberships in Social Organizations FIN-ACC-I-70

Scope

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Policy Statement

Payments for memberships in social organizations cannot be paid with university funds.

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Reason for Policy

To establish the rules for paying memberships in social organizations. OMB Circular A-21 specifically disallows these types of expenses as a direct or indirect cost charged to grants and contracts.

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Procedures

Payment for memberships in social organizations can be made by utilizing an Indiana University Foundation account.

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Definitions

Examples of social organizations are clubs, golf course membership dues, sororities, fraternities and civic organizations.

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History

The source to this policy is:

Office of Management and Budget (OMB) A-21 on Disallowances for Indirect Cost

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