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Policy

Wake Forest University owns on-campus apartments that are used by faculty, staff, visitors, and select consultants/third-party vendors who work on campus. This policy & procedure document outlines the tax laws, management and review process with respect to the temporary provision of on-campus apartments at no cost to faculty, staff, volunteers, visitors, and independent contractors at Wake Forest University (“WFU” or the “University”). As a general policy, WFU will review all campus apartment guest usage to determine the potential taxability of the provision of the housing benefit.

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Related Procedures

  • Procedures are incorporated into the Policy document.

Related Forms

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