Policy Statement
This policy establishes the criteria for full-time Professional Residence Life Staff to have a spouse or partner and/or their dependent children live with them in University housing and to set expectations for the registration and conduct of those individuals.
Reason for Policy
The University desires to have standards and a procedure to allow the spouse or partner and/or the dependent children of a full-time Professional Residence Life Staff member to reside in University housing with the staff member as their primary residence.
Who Is Governed by this Policy
Full-Time Professional Residence Life Staff
Policy
Full-time Professional Residential Life staff members living in University housing are provided with apartments by WNE. The primary purpose of this living arrangement is to make these professional staff conveniently available to students and staff members.
Professional Residential Life staff members, their spouses or partners, and/or their dependent children may reside in staff apartments. A live-in staff member may also request to house a family member or a friend in their staff apartment. This additional request will be reviewed on a case-by-case basis.
Staff are responsible for ensuring that others residing in the apartment do not violate the policies, rules, and regulations of WNE applicable to the live-in staff or the orderly functioning of the University. Should those residing in the apartment violate such policies, rules, and regulations or disrupt the orderly functioning of the University, the staff member is responsible for resolving the problem in a manner determined appropriate by the University. The staff member shall meet with their Supervisor and be coached on how to resolve any existing problems. If the staff member is unwilling or unable to resolve the problem in the manner determined appropriate by the University, the staff member shall be subject to the University’s discipline procedures, up to and including termination. In keeping with the expectation that all University employees conduct themselves appropriately in the workplace, and because of the locations of these apartments, propriety and professionalism on the part of the staff member and anyone who resides with them is of the utmost importance. The spouse, partner, and/or family member of the staff member, or the staff member on behalf of any minor child(ren), will sign a copy of the live-in policy, which indicates that they agree to abide by the University's policies, rules and regulations while living in the apartment provided by the University. At all times the University retains complete discretion to determine who may or may not reside in University housing.
The spouse, partner, and/or family member of the staff member will undergo a complete background check by the University and the results shall be reviewed by Human Resources prior to the spouse, partner, and/or family member moving into University housing. The background check shall be administered by Human Resources.
No privilege (e.g., medical and dental insurance coverage) will accrue by virtue of this policy to the partner as a partner from WNE beyond permission to reside in the staff member's apartment.
In the event of an emergency and in keeping with its obligations relative to safety and security, the University must be informed of who resides in a staff member's apartment. Therefore, the Director of Residence Life will maintain an updated list of all individuals residing in staff apartments, including dependent children. The list shall include names, ages of dependent children, and business and emergency telephone numbers. At no time may minor children under the age of 12 be left alone in University housing. Parental discretion should be used to determine their child’s suitability to be left unsupervised for periods of time.
Staff apartments are provided by the University for the primary purpose of making trained professionals conveniently available for students and staff members. The size of an apartment dictates the number of the individuals who can reside in them while simultaneously meeting the purpose for which they are provided. As a guideline, the total occupancy of a two-bedroom apartment may house a total of up to two adults and two children. Special circumstances will be considered by the Director of Residence Life who will make the final decision as to the number of people who can reside in staff apartments.
Procedures
The spouse, partner, and/or family member of the staff member shall contact Human Resources to provide the required information necessary to complete a background check and shall not move into University housing until Human Resources has reviewed the results of the background check and given written approval for move in.
Additional Information
According to Federal tax law (Section 873 Food and Lodging Provided by Employer), "the value of meals and lodging furnished by an employer to an employee, his spouse, or dependents for the employer's convenience is not includable in the employee's gross income if, in the case of meals, they are furnished on the employer's business premises and if, in the case of lodging, the employee is required to accept the lodging as a condition of employment." (IRC Code Section 119; Reg. Section 1. 119-1.)
The general definition of a dependent (IRC Code Section 152) includes an individual who, for the taxable year of the taxpayer, has as their principal place of abode the home of the taxpayer and is a member of the taxpayer's household, and over half of whose support for the calendar year was received from the taxpayer. Therefore, if a domestic partner living with a staff member meets the definition of a dependent, the full value of the apartment would qualify for the exclusion from the employee's gross income under IRC Section 119.
If it is determined that an individual living with a staff member in the university-provided apartment does not qualify as a spouse or a dependent according to the IRC, a determination must be made as to the value of the non-excludable item (the apartment) being provided. In determining the fair market value of this particular item, the University has used the "incremental employer cost method" according to the IRC Regulation Section 1.62-21. Because the additional cost to the University of allowing a spouse, partner or dependent children to live with the staff member is negligible, the University has determined that the value of the apartment benefit to the spouse, partner, or dependent children is zero.
The above tax information is provided solely as a courtesy. At all times it is the responsibility of the staff member to seek appropriate professional assistance to determine and evaluate the tax consequences to them if they wish to live in University housing.
Document History
Policy Origination Date: February 17, 2023
Who Approved This Policy
Associate Vice President of Human Resources
Contact
Associate Director of Human Resources
Rivers Memorial