FINANCIAL & ADMINISTRATIVE (407C)

Updated 01/13 407C

TICKET OFFICE: COMPLIMENTARY TICKETS

Kansas Athletics is committed to allocating and distributing complimentary admissions to athletic events in a fair and equitable manner. All policies and procedures are consistent with University, Big 12 Conference and NCAA rules.

When used properly, complimentary tickets are an excellent public relations and recruiting tool; however, misuse can result in extensive loss of revenues, as well as administrative and NCAA sanctions. It is essential that Athletics’ staff be knowledgeable of all constraints placed on the distribution of complimentary admissions and be sensitive to the dollar amounts involved in their allocation. Any exceptions to established policies must be approved in writing by the Director of Athletics. Violation of the policies could result in the loss of complimentary ticket privileges as well as termination of employment for misconduct.

Complimentary tickets for revenue sports and this policy are reviewed and allocated by the Director of Athletics on an annual basis. The Director of Ticket Operations is responsible for the accounting and distribution of all complimentary tickets. Each individual requesting complimentary tickets must understand and abide by the rules and regulations of the Big 12 Conference and the NCAA.

Complimentary tickets received CANNOT be sold. Tickets CANNOT be traded or bartered for goods and services. Tickets CANNOT be given to Prospective Student-Athletes. Any violation of the policy could result in the loss of complimentary ticket privileges as well as termination of employment for misconduct.

The Internal Revenue Service has determined that complimentary tickets are a taxable benefit resulting from employment by Kansas Athletics. The Ticket Office is required to report the actual value of taxable complimentary tickets received by the staff member to the Business Office. Complimentary tickets are subject to the same withholding rules as regular compensation.

Staff season complimentary tickets must be requested on the Staff Season Application Form. Only the number of complimentary tickets authorized by this policy will be approved. Any ticket requests above the number of authorized complimentary tickets must be purchased through the Ticket Office. Single game complimentary tickets must be requested on a Ticket Request Form. All complimentary ticket requests must have the approval of the Director of Athletics, or his designee. The Ticket Office will not issue any complimentary tickets without this authorization.

A “Tier” system has been developed which aids the seat assignment process whereby each “Tier” will be assigned to a seating area for both football and men’s basketball. There are three tiers. Each Kansas Athletics employee will be assigned a tier for seating purposes. Within each tier, employees will be seated based on membership in the Williams Educational Fund first, and then by years of service. Additionally, if a Tier 1 employee wishes to purchase tickets in addition to his/her allotted complimentary tickets, the purchased tickets will be located in Tier 2 seating or in the faculty/staff sections of Memorial Stadium or Allen Fieldhouse.

I. Home Game Complimentary Season Tickets – Football

  1. Football coaches may receive up to the following numbers of complimentary football season tickets:
  • Head Football Coach – per contract
  • Assistant Football Coaches – 6
  • Director of Football Operations – 6
  • Head Football Strength & Conditioning Coach- 6
  • Football Graduate Assistant Coaches – 4

The following Football support staff may receive up to 4 complimentaryfootball season tickets:

  • Full-time Football Athletic Trainers
  • Head Football Equipment Manager
  • Assistant Football Strength & Conditioning Coaches
  • Team Physicians
  • On-Campus Recruiting Coordinator
  • Associate Director of Football Operations
  • Video Coordinator
  • Quality Control Coordinators
  • Director of High School Relations & Player Development
  • Full-time Academic and Career Counselors for Football
  • Media Relations Director for Football

The senior administrative staff and the head coaches for men’s basketball and women’s basketball may receive either the number of complimentary football season tickets specified below or a number of tickets equal to the number of immediate family members (spouse and dependent children) living at home, whichever is greater. These positions include:

  • Director of Athletics – 6
  • Leadership Team Staff – 4
  • Head Men’s Basketball Coach -per contract
  • Head Women’s Basketball Coach – 4

All other full-time Athletics employees may receive up to 2 complimentary season tickets or 1 family zone ticket for personal use. Seating location will be determined by the Director of Athletics in consultation with the Director of Ticket Operations. Employees will not be guaranteed the same seat location each season. Employees who are members of the Williams Educational Fund will receive preferred treatment in seating location. Full-time employees not interested in season tickets to football may request up to the number of complimentary tickets they are authorized by this policy on a single game basis but filling the request depends on ticket availability and seating locations will vary. Requests must be made at least 7 days prior to the event. Single game tickets can only be picked up the day of the event beginning two hours prior to the start of the game. Additional tickets may be purchased but the seats may not be in the same location. Part-time employees may request one complimentary season ticket for personal use only. Part-time employees include:

  • Student Workers (Undergraduate, Graduate, and Work Study)
  • Tutors and Class Checkers
  • Interns (paid)
  • Non-Coaching Graduate Assistants

Note: Volunteer workers may not receive complimentary season tickets

Employees in good standing but terminating employment prior to the end of the season will be allowed to keep their complimentary tickets but the remaining taxes will be withheld on their last paycheck.Employment contracts may allow for different complimentary ticket arrangements. Should a contract differ from this policy, the contract shall control.. Staff season complimentary tickets must be requested on the Staff Season Application Form. Single game complimentary tickets must be requested on a Ticket Request Form. All ticket requests must have the approval of the Director of Athletics, or his designee. The ticket office will not issue any complimentary tickets without this authorization.

II. Home Game Complimentary Season Tickets – Men’s Basketball

  1. Men’s Basketball coaches may receive up to the following numbers of complimentary men’s basketball season tickets:
  • Head Men’s Basketball Coach – per contract
  • ” Assistant Men’s Basketball Coaches – 6
  • ” Director of Men’s Basketball Operations – 6
  • ” Head Men’s Basketball Strength & Conditioning Coach -6

The following Men’s Basketball support staff may receive up to 4 complimentary men’s basketball season tickets:

  • Full-Time Men’s Basketball Athletic Trainer
  • Head Men’s Basketball Equipment Manager
  • Team Physicians
  • Full-time Academic & Career Counselor for Men’s Basketball
  • Administrative Assistants
  • Video Coordinator
  • Media Relations Director for Men’s Basketball

The senior administrative staff and the head coaches for football and women’s basketball may receive either the number of complimentary men’s basketball season tickets specified below or a number of tickets equal to the number of immediate family members (spouse and dependent children) living at home, whichever is greater. These positions include:

  • Director of Athletics – 6
  • Leadership Team Staff – 4
  • Head Football Coach – 4
  • Head Women’s Basketball Coach – 4

All other full-time Athletics employees may receive up to 2 complimentary season tickets for personal use. Seating location will be determined by the Director of Athletics in consultation with the Director of Ticket Operations. Employees will not be guaranteed the same seat location each season. Employees who are members of the Williams Educational Fund will receive preferred treatment in seating location.Full-Time employees not interested in season tickets to men’s basketball may request tickets on a single-game basis but filling the request depends on ticket availability and seating locations will vary. Requests must be made at least 7 days prior to the event. Single game tickets can only be picked up the day of the event beginning two hours prior to the start of the game. Additional tickets may be purchased but the seats may not be in the same location. Part-time employees may request one complimentary season ticket for personal use only. Part-time employees include:

  • Student Workers (Undergraduate, Graduate, and Work Study)/li>
  • Tutors and Class Checkers/li>
  • Interns (paid)/li>
  • Non-Coaching Graduate Assistants/li>

Note: Volunteer workers may not receive complimentary season tickets

Employees in good standing but terminating employment prior to the end of the season will be allowed to keep their complimentary tickets but the remaining taxes will be withheld on their last paycheck.Employment contracts may allow for different complimentary ticket arrangements. Should a contract differ from this policy, the contract shall control.Staff season complimentary tickets must be requested on the Staff Season Application Form. Single game complimentary tickets must be requested on a Ticket Request Form. All ticket requests must have the approval of the Director of Athletics, or his designee. The ticket office will not issue any complimentary tickets without this authorization.

III. Home Game Complimentary Season Tickets – Women’s Basketball

  1. Women’s Basketball coaches may receive up to the following numbers of complimentary women’s basketball season tickets for reserved seating:
  • Head Women’s Basketball Coach – per contract
  • Assistant Women’s Basketball Coaches – 6
  • Director of Women’s Basketball Operations – 6
  • Head Women’s Basketball Strength & Conditioning Coach -6

The following Women’s Basketball support staff may receive up to 4 complimentary women’s basketball season tickets for reserved seating. Support staff includes:

  • Full-Time Women’s Basketball Athletic Trainer
  • Head Women’s Basketball Equipment Manager
  • Team Physicians
  • Full-time Academic & Career Counselor for Women’s Basketball
  • Administrative Assistants
  • Media Relations Director for Women’s Basketball

For reserved seating, the senior administrative staff and the head coaches for football and men’s basketball may receive either the number of complimentary women’s basketball season tickets specified below or a number of tickets equal to the number of immediate family members (spouse and dependent children) living at home, whichever is greater. These positions include:

  • Director of Athletics – 6
  • Leadership Team Staff – 4
  • Head Football Coach – 4
  • Head Men’s Basketball Coach – 4

All other full-time Athletics employees may receive up to 2 complimentary season tickets for reserved seating for personal use. Seating location will be determined by the Director of Athletics in consultation with the Director of Ticket Operations. Employees will not be guaranteed the same seat location each season. Employees who are members of the Williams Education Fund will receive preferred treatment in seating location.Part-time employees may request one complimentary season ticket for reserved seating for personal use only. Part-time employees include:

  • Student Workers (Undergraduate, Graduate, and Work Study)
  • Tutors and Class Checkers
  • Interns (paid)
  • Non-Coaching Graduate Assistants

Note: Volunteer workers may not receive complimentary season tickets

Kansas Athletics employees will be admitted to home women’s basketball games through a pass list at the gate. There will be no cost for admission for Athletics employees and their families. Full-time employees may sign in on the pass list up to 4 guests or a number of guests equal to the number of immediate family members (spouse and dependent children) living at home, whichever is greater. Part-time employees get one complimentary admission for personal use only.Employees in good standing but terminating employment prior to the end of the season will be allowed to keep their complimentary tickets for reserved seating but the remaining taxes will be withheld on their last paycheck.Employment contracts may allow for different complimentary ticket arrangements. Should a contract differ from this policy, the contract shall control.Staff season complimentary tickets for reserved seating must be requested on the Staff Season Application Form. Single game complimentary tickets for reserved seating must be requested on a Ticket Request Form. All ticket requests must have the approval of the Director of Athletics, or his designee. The Ticket Office will not issue any complimentary tickets for reserved seating without this authorization.

IV. Home Game Complimentary Season Tickets – Olympic Sports

  1. Coaches may receive up to the following numbers of complimentary season tickets for their respective sport:
  • Head Coach – 10
  • Assistant Coaches – 6
  • Director of Operations or other staff designee – 6

Coaches must submit an Olympic Sport and Season Application to the Ticket Office to ensure that their ticket requests are met prior to the start of each season.

All other full-time Athletics employees will be admitted to home soccer, volleyball, softball, baseball, and Kansas Relays through a pass list at the gate. There will be no cost for admission for Athletics employees and their families. Full-time employees may sign in on the pass list up to 4 guests or a number of guests equal to the number of immediate family members (spouse and dependent children) living at home, whichever is greater. Part-time employees get one complimentary admission for personal use only. Volunteer coaches may receive two complimentary tickets for home games or meets in the sport for which they coach.

V. Football Away-Game Complimentary Tickets

  1. Football coaches may receive up to the following numbers of complimentary away-game tickets:
  • Head Coach – per contract
  • Assistant Coaches – 6
  • Director of Football Operations – 6
  • Head Football Strength & Conditioning Coach – 6
  • Football Graduate Assistant Coaches – 4

The following support staff may receive up to 4 complimentary away-game tickets:

  • Full-time Football Athletic Trainers
  • Head Football Equipment Manager
  • Assistant Football Strength & Conditioning Coaches
  • Director of Athletics
  • Leadership Team Staff
  • Team Physicians
  • On-Campus Recruiting Coordinator
  • Quality Control Coordinators
  • Director of High School Relations & Player Development
  • Video Coordinator
  • Associate Director of Football Operations

All other staff may request two (2) complimentary tickets to each away football game by submitting an Away Game Ticket Request Form to the Ticket Office. Any requests for away game tickets made after the deadline for the Away Game Ticket Request Form must be submitted on a Ticket Request Form at least 7 days prior to the event.

The value of complimentary tickets to all away events will be added to the staff member’s annual taxable income. Only staff members who have been approved to work at the event will not be taxed for their personal complimentary admission. Any staff member not at the event in a working capacity will be taxed on the value of his/her tickets.

VI. Men’s Basketball Away Game Complimentary Tickets

The availability of away game tickets for Athletics employees other than basketball coaches shall be determined on an individual game basis by the Director of Athletics or his designee. If requests exceed available tickets, decisions will be made in consultation with a Senior Associate Athletics Director and the Director of Ticket Operations with input by the Head Coach, if needed.

Any requests for away men’s basketball games must be made by submitting a Ticket Request Form for approval by the Director of Athletics or a Senior Associate Athletics Director at least 7 days prior to the event.

The value of complimentary tickets to all away events will be added to the staff member’s annual taxable income. The sale of complimentary tickets is prohibited.

VII. Conference, NCAA, Bowl Game, and other Postseason Competition Complimentary Tickets

  1. Depending on availability, members of the official travel party may receive up to the following numbers of complimentary game tickets for conference, NCAA, and other postseason competition:
  • Head Coach – per contract
  • Assistant Coaches – 6
  • Director of Operations – 6
  • Head Strength and Conditioning Coach – 6
  • Director of Athletics – either 4 or the number of immediate family members requiring a ticket for admission to the game, whichever is greater
  • Leadership Team Staff – either 4 or the number of immediate family members requiring a ticket for admission to the game, whichever is greater

Depending on availability, the following support staff may receive either 2 complimentary tickets or the number of immediate family members requiring a ticket for admission to the game whichever is greater:

  • Full-time Athletic Trainers for the respective sport
  • Head Equipment Manager for the respective sport
  • Assistant Strength & Conditioning Coach for the respective sport
  • Team Physicians

Immediate family members include spouses and dependent children living at home.

Depending on availability, all other Athletics employees attending the postseason competition may receive up to 2 complimentary tickets or a number equal to the number of immediate family members whichever is greater. Should additional tickets be available for the event, staff may be permitted additional complimentary tickets.

The value of complimentary tickets will be added to the staff member’s annual taxable income. Only staff members who have been approved to work at the event will not be taxed for their personal complimentary admission. Any staff member not at the event in a working capacity will be taxed on the value of his/her tickets.

VIII. Student-Athlete Complimentary Admissions

Complimentary admissions to team competitions are distributed in accordance with NCAA rules and regulations, which allow each student-athlete a maximum of four (4) complimentary admissions per regular season event in his/her sport. NCAA regulations do not allow the distribution of “hard tickets.” Admission is through a pass list. It is NOT permissible for a student-athlete to exchange or sell a complimentary admission for any item of value. Student-athletes shall provide the names of the individuals who will receive the complimentary admissions to the ticket office. Additionally, contact information (i.e., telephone number, email address) for each individual on a student-athlete’s pass list shall be provided according to the deadline established by the Director of Ticket Operations.

All eligible student-athletes on an official sports roster whose events require paid admission receive complimentary admissions to their sport contests based on the following guidelines:

  • Home Events
    • Official Roster Student-Athletes (4)
    • Medically Exempted Student-Athletes
    • Student Assistant Coaches (4)
    • Exhausted Eligibility Student-Athletes (1)
  • Away Events
    • Travel Roster Student-Athletes (4)
    • Student Assistant Coaches (4)
    • Non Travel Roster Student-Athletes (1) – May request up to 4 for immediate family based on Availability. This includes Medical Exempt Student-Athletes
    • Exhausted Eligibility Student-Athletes (1) – NOT eligible to request up to 4
  • Postseason Events (Bowl, NCAA, NIT, WNIT, etc)
    • Travel Roster Student-Athletes (6), based on availability
    • Student Assistant Coaches (4)
    • Non Travel Roster Student-Athletes (1) – May request up to 6 for immediate family based on Availability. This includes Medical Exempt Student-Athletes
    • Exhausted Eligibility Student-Athletes (1) – NOT eligible to request up to 6.

IX. Band Performing members of the marching band shall be admitted to football and men’s basketball. Non-performing members of the marching band who are KU students shall be admitted to men’s basketball games through a pass list. Valid photo identification shall be required.

X. Spirit SquadMembers of the Spirit Squad are entitled to two complimentary tickets for football home games. Admission is through a pass list. Spirit Squad members have until noon the day prior to the event to sign up their guest names on the tickettaker.net website. Guests will pick up the tickets through the player pass-gate at Memorial Stadium. Valid photo identification will be required to sign for the ticket and entry occurs immediately after signing for the ticket. Guests whose names do not appear on the list will not be admitted and changes to names on the list will not be permitted on game day.

XI. High School, Prep School or Junior College Coaches

High school, prep school or junior college coaches are eligible to receive a maximum of two (2) complimentary admissions to each home contest conducted within a thirty mile radius of campus. Admission to men’s basketball is restricted to coaches in that sport or when the coach is escorting a prospective student-athlete or is subject to availability. Complimentary admissions for coaches to all other athletic contests are subject to availability. All coaches’ complimentary admissions must be requested via the Request for Coaches Tickets Form, approved by Compliance, and are subject to availability. Admission is through a pass list.

XII. Complimentary Admissions for Prospective Student-Athletes

During an official or unofficial visit to campus, prospective student-athlete complimentary admissions to a regular season contest will be issued in accordance with NCAA rules and regulations. It is not permissible to provide complimentary admissions to a prospective student-athlete to attend an away-from-home competition or post-season tournaments and events, i.e., football bowl game, conference championships, NCAA events.

All requests for complimentary admissions to be used by prospective student-athletes should be submitted on the Request for Recruit Tickets Form at least 3 days prior to the event to the Ticket Office. All complimentary admissions are taken out of a total number of tickets allotted each season for the recruitment of prospective student-athletes. Olympic sports will receive a specific number of tickets to work with throughout the season and it will be at each coach’s discretion to determine which prospective student-athletes will attend each event.

  • It will be up to each coach to assign priority to their recruits within the number of tickets allotted to determine which contests they will attend throughout the season.
  • It is permissible for sports to utilize recruit tickets from other Olympic sports should their counterparts not be using their allotted recruit tickets for a specific contest. It will be up to the coaches to work together in that situation and ensure coaches of both sports sign off on any authorization of tickets.
  • Recruits with student hosts will sit in a designated, marked-off section. Additional guests will use reserved seats.

Per NCAA regulations, complimentary admission is limited to a maximum of three admissions per regular season home contest. In addition, NCAA regulations allow the institution to provide two additional complimentary admissions to a prospect who is a member of a nontraditional family e.g., divorce, separation.

XIII. Development Tickets

A limited number of development tickets shall be available, depending on the event. Requests for development tickets must be submitted on a Ticket Request Form and must be approved by the Associate Athletics Director/WEF or the Associate Athletics Director/Development and by the Director of Athletics or his designee.

XIV. Game Day Volunteers

Certain game day volunteers, as approved by Athletics Facilities (bench crew, chain gang, band director(s)) and the Chancellor (for University employees), shall be authorized one complimentary admission. University employees shall be taxed on the value of the complimentary admission. Non-university employees shall be issued an IRS 1099 reporting form.

XV. Tax Treatment of Complimentary Tickets

The Internal Revenue Service has determined that that complimentary tickets received are a taxable benefit resulting from employment. Full-time employees can elect to be taxed on the value of the tickets in one pay period or have the value of the tickets divided over a (12) month period in equal amounts and taxed accordingly. For those electing the lump sum; football season tickets will be taxed in September and basketball tickets in January. For those electing the (12) month period, deductions will start in September. Part-time employees can only be taxed in one lump sum, unless an exception is approved by the Athletics Director.

Single game tickets to home events are not taxable as long as they are requested and picked up the day of the event and the event is not a sellout. Tickets reserved in advance of the event are taxable.

The amount of tax withheld depends on the employee’s tax bracket and cannot be determined by the Ticket Office.

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