Employer-sponsored athletic facilities may not be nontaxable fringe benefits if the:

Employer-sponsored athletic facilities may not be nontaxable fringe benefits if the:
A . facility qualifies as a de minims fringe
B. employer incurs no substantial additional cost, except labor, to provide the facility
C. employer requires substantiation of the amount, time, and business purpose of the facility’s use.
D. facility is on the employer’s premises

Answer: D