The Catholic University of America

Finance: Accounting
University Supplied Housing Policy

 

Approved by: Board of Trustees
History: Issued   -- March 14, 2002  
  Revised --  
   
Related Policies: Non Resident Alien Payments Policy, Relocation Expens Policy
Additional References:  
Responsible Official: Controller and Assistant Treasurer tel. (202) 319-5031
 

I. Introduction

The University may provide housing for faculty, students or staff as part of the normal course of business. This policy outlines the requirements for advance approval, taxation and immigration review, and documentation for University provided housing. This policy does not refer to instances where students, staff or faculty pay the University for housing.

This policy applies to all housing provided by the University to faculty, staff and student employees on campus. It does not apply to housing as part of official University travel. For information on travel, please refer to the University's Travel policy.

II. Job Requirement

Housing provided by the University must be a requirement of the performance of the job of the individual who is provided the housing. Examples of this include resident faculty in specialized programs and resident directors and assistants in housing units. The job description for the position must specify the housing requirement and must be reviewed by the General Counsel and the University Controller. Determination of job requirement shall be based on the duties and responsibilities of the individual. Housing provided without job requirement shall be treated as additional compensation to the individual.

III. Taxation

Individuals receiving University supplied housing may be subject to personal income tax on the value of the housing provided. The facts and circumstances of the individual situation will determine the tax treatment. All supervisors are required to obtain an opinion from the Controller's Office on the tax treatment of the individual situation in advance of providing the housing.

Supervisors may not provide personal tax advice to individuals on the tax consequences of their particular situation. All inquiries are to be directed to the Controller's Office.

IV. Immigration Rules

Non-U.S. residents may be reimbursed for housing costs if their immigration status permits and if the reimbursement has been approved through normal budget processes to determine business purpose and funding. The determination of whether the individual's visa status permits reimbursement is made by the Director of Accounts Payable. These reimbursements may also be subject to taxation and also require an opinion, in advance, from the Controller's Office.

V. Tuition Discount Treatment of Housing

Housing and Board provided to resident directors and assistants and others who receive the services as part of their performance of University responsibilities, both during the academic year and in the summer months, are treated as a cost of operations of Housing and other programs, not as a tuition discount, and are accounted for as costs of the particular enterprise.

VI. Housing provided by University Employees

Individuals who are provided housing in the home of another University employee may be reimbursed by the University at a rate established by the University Controller if the arrangement is approved in advance by the budget manager of the organization bearing the expense and the University Provost. Such payments are subject to the taxation and immigration requirements listed above. In no cases will payment be made directly to the employee providing the housing.

VII. Temporary Housing provided as part of Relocation

Reimbursement of temporary housing as part of a relocation must be approved by the cognizant vice president in advance as part of an offer of employment. Such reimbursement is subject to taxation and immigration requirements. See the University Relocation Policy.

VIII. Valuation of Campus Housing

Housing provided on campus shall be valued at the published rate for that type of unit (e.g., a single room in Flather Hall would be valued at the published housing rate for a single in Flather prorated for the time occupied).