How is the value of hotel rooms calculated?
Free rooms or room upgrades, given in the ordinary course of the hotel’s business, are not reportable. For example, if the AAUP receives a certain number of free rooms as a part of a package deal in connection with holding a AAUP event at the hotel – an arrangement that the hotel would make with any comparable customer in the ordinary course of business – the occupants of the free rooms and suites do not need to report their value on an LM-30. Similarly, if an AAUP Council member or employee has his or her room upgraded because the AAUP is a regular customer of the hotel or its chain, the value of the hotel room upgrade does not need to be reported. However, a free room or upgrade given to someone because of their status as an AAUP Council member, CBC EC member or employee, and not because of the national AAUP’s status as customer, would be reportable.
