University Policies and Procedures Manual (previously Business Policies and Procedures Manual)

Post-Season Athletic Competitions

UPPM 30.29

For more information contact:
WSU Athletics
509-335-0320
Finance and Operations
509-335-5524 / vpfa@wsu.edu

1.0 Overview and Purpose
2.0 Applicability
3.0 Requirements
4.0 Travel Expenses for Family Members
- 4.1 Funding Source
- 4.2 Tax Implications and Reporting
5.0 Recognition Awards and Gifts
6.0 Related Policies and Resources

1.0 Overview and Purpose

RCW 28B.10.703 states that Washington State University (WSU, University) has the statutory authority to establish programs for intercollegiate athletic competition and to participate in athletic conferences. The opportunity to participate in post-season competition is an integral part of the University’s intercollegiate athletics programs.

Attendance at post-season competitions is encouraged to support student athletes and to promote WSU. In addition, some WSU personnel may be required to attend these events as part of their official duties.

To ensure legal, ethical, and tax compliance as well as fiscal responsibility, this policy addresses when and how the University pays travel expenses for individuals attending post-season athletic competitions.

2.0 Applicability

This policy applies to anyone traveling to a WSU post-season athletic event in which:

Their travel expenses are being paid by the University; or
They are attending the event as a representative of the University.

3.0 Requirements

3.1 WSU Personnel

The WSU President may require University personnel to attend designated post-season athletic events as part of their official duties to:

Represent the University,
Engage in development activities for the University,
Support University athletes,
Monitor academic welfare and compliance with University, Conference, and NCAA regulations, and
Perform other functions as directed by the President.

3.2 Volunteers

The President or athletics director (AD) may ask volunteers to perform functions on behalf of the University at post-season events. To ensure full understanding of the functions the volunteer is agreeing to perform, a document outlining the rights and responsibilities of the University and the volunteer is created by the President or AD (or designee) and is signed by both parties.

If a volunteer provides the agreed upon service to the University, their travel expenses are paid for by the University, in compliance with the applicable IRS regulations, WSU travel policies, and, where relevant, NCAA and/or Conference regulations.

3.3 Members of the Board of Regents

Regents and their spouse/partner and minor dependent children may attend post-season athletic events as part of their official duties and receive travel expenses from the University in compliance with applicable IRS regulations, state laws or regulations, and University travel. Any exceptions to the limitation on eligible family members must be approved in advance by both the President and the Board Chair.

Regents should provide a minimum two weeks’ notice to the Office of the President of their intent to attend post-season competition, including the number of guests. The Office of the President, in consultation with the Board Chair, may limit the number of Regents whose travel is paid for by the University.

The Office of the President notifies Athletics in accordance with Section 3.5. The Office of the President notifies the Regents in advance of the tax implications of reimbursement for a spouse/partner and minor dependent children travel. (See Section 4.0)

3.4 Statewide Elected Officials, Legislators, and Staff

The President may invite state elected officials, state legislators, and/or staff members to attend post-season events in relation to their official duties as a representative of the state of Washington. Such individuals may be allowed to travel on the University charter plane and to receive competition tickets and tickets to related events, provided they pay all costs of their own travel, including the face value of all tickets provided by the University.

3.5 Notifying Athletics Department of Travelers

The Athletics Department must receive a final list of travelers from the President or designee, so that suitable travel accommodations are made for all travelers. It is advisable to submit the list of travelers to Athletics at athletics.purchasing@wsu.edu two weeks before the date of departure, but no later than one week before departure.

Exception: Athletics Department personnel with direct team responsibilities are already included in the traveler count.

4.0 Travel Expenses for Family Members

WSU Regents, personnel, and volunteers (at the AD’s discretion or as set forth by written contract) required to attend post-season events may be accompanied by a partner/spouse and minor dependent children.

Travel expenses of family members to an event and related activities are paid by the University in accordance with applicable IRS regulations, state law or regulations, and WSU travel policies. Expenses paid by the University must not exceed costs associated with bringing the partner/spouse and minor dependent children to the event and related activities, which include but not are not limited to:

Airfare;
Other travel costs such as a rental car or bus fare, parking, lodging, subsistence; and
Cost of admission to the competition and all related events.

4.1 Funding Source

All expenses covered by the University for a partner/spouse and dependent minor children attending post-season events must be paid out of discretionary funds. (See UPPM 70.33.)

4.2 Tax Implications and Reporting

All expenses paid by the University for the partner/spouse or dependent minor children of WSU personnel are considered taxable income to the employee and are reported by the University as such. (Internal Revenue Code 274(m)(3)) Regents and nonemployee volunteers must have a 1099 on file with the University.

For Regents and nonemployee volunteers, the President’s Office or Athletic Department sets them up as external committee members in Workday. The travelers then receive a 1099 for the amount of travel expenses covered by WSU. See the Workday Create External Committee Member reference guide.

5.0 Recognition Awards and Gifts

In accordance with RCW 41.60.150, the University may award team gifts and other commemorative items from a post-season competition to University officers or employees. Under RCW 41.60.150-.160, recognition awards are limited to a value of $200 and may not be awarded to the University President. The recognition award limit does not apply to uniform items and other apparel provided to Athletics staff as part of their official appearance at the post-season competition and related venues, or to any incentive compensation required by written employment contract.

The Washington State Ethics in Public Service Act, RCW Chapter 42.52, prohibits WSU employees and Regents from accepting gifts from third parties, except in very limited circumstances. See the University Ethics Policy (UPPM 10.65), Section 3.5.

6.0 Related Policies and Resources

UPPM 70.33 Using Discretionary FN057 Accounts

UPPM 95.01 Travel Management

UPPM 95.08 Miscellaneous Travel Expenses

UPPM 10.65 University Ethics Policy

_______________________
Revisions: Dec. 2025 (Rev. 649); Dec. 2011 (Rev. 46); Dec. 2001 – new policy (Rev. 6)