Military Morale, Welfare, and Recreation Programs and Nonappropriated ...

Army Regulation 215?1

Morale, Welfare, and Recreation

Military Morale, Welfare, and Recreation Programs and Nonappropriated Fund Instrumentalities

Headquarters Department of the Army Washington, DC 24 September 2010

UNCLASSIFIED

SUMMARY of CHANGE

AR 215?1 Military Morale, Welfare, and Recreation Programs and Nonappropriated Fund Instrumentalities

This administrative revision, dated 12 August 2019--

o Adds records management (recordkeeping) requirements (para 1?5).

o Changes title of DA Form 3031 from "Qualification Card for Use of Arts and Crafts Center Equipment" to "Arts and Crafts Center Safety and Equipment Qualification Card" and converts the form from paper-based to fillable online (para 8?9).

o Changes tile of DA Form 3031-1 from "Qualification Card for Use of Automotive Crafts Shop Equipment" to "Automotive Skills Shop Safety and Equipment Qualification Card" and converts the form from paper-based to fillable online (para 8?10).

o Corrects form titles (app A).

Headquarters Department of the Army Washington, DC 24 September 2010

*Army Regulation 215?1

Effective 8 October 2010

Morale, Welfare, and Recreation

Military Morale, Welfare, and Recreation Programs and Nonappropriated Fund Instrumentalities

History. This publication is an administrative revision. The portions affected by this administrative revision are listed in the summary of change.

Summary. This regulation implements Department of Defense and congressional policies. It contains administration, operation, and management policies governing the Army's morale, welfare, and recreation programs and general policies on nonappropriated fund instrumentalities.

Applicability. This regulation applies to the Regular Army, and where stated to the Army National Guard/Army National Guard of the United States and the U.S. Army Reserve.

Proponent and exception authority. The proponent of this regulation is the

Assistant Chief of Staff for Installation Management. The proponent has the authority to approve exceptions or waivers to this regulation that are consistent with controlling law and regulations. The proponent may delegate this approval authority, in writing, to a division chief within the proponent agency or its direct reporting unit or field operating agency, in the grade of colonel or the civilian equivalent. Activities may request a waiver to this regulation by providing justification that includes a full analysis of the expected benefits and must include formal review by the activity's senior legal officer. All waiver requests will be endorsed by the commander or senior leader of the requesting activity and forwarded through their higher headquarters to the policy proponent. Refer to AR 25-30 for specific guidance.

Army internal control process. This regulation contains management control provisions and identifies key management controls that must be evaluated (see chap 18 and app N).

Supplementation. Supplementation of this regulation and establishment of command and local forms are prohibited without prior approval from the Assistant Chief of Staff for Installation Management (DAIM?ZXA), 600 Army Pentagon, Washington, DC 20310?0600.

Suggested improvements. Users are invited to send comments and suggested

improvements on DA From 2028 (Recommended Changes to Publications and Blank Forms) directly to the Commander, Family and Morale, Welfare and Recreation Command (IMWR?PO?P), 4700 King Street, Alexandria, VA 22302?4419.

Committee management. The Department of the Army Committee Management official concurs in the establishment and/or continuance of the committee(s) outlined herein. AR 15?1 requires the proponent to justify establishing/continuing committee(s), coordinate draft publications, and coordinate changes in committee status with the U.S. Army Resources and Programs Agency, Department of the Army Committee Management Office (AARP?ZA), 2511 Jefferson Davis Highway, Taylor Building, 13th Floor, Arlington, VA 22202?3926. Further, if it is determined that an established "group" identified within this regulation, later takes on the characteristics of a committee, the proponent will follow all AR 15?1 requirements for establishing and continuing the group as a committee.

Distribution. This regulation is available in electronic media only and is intended for the Regular Army, the Army National Guard/Army National Guard of the United States, and the U.S. Army Reserve.

Contents (Listed by paragraph and page number)

Chapter 1 Purpose, Principles, and Objectives, page 1 Purpose ? 1?1, page 1 References and forms ? 1?2, page 1 Explanation of abbreviations and terms ? 1?3, page 1 Responsibilities ? 1?4, page 1 Records management (recordkeeping) requirements ? 1?5, page 1 Authority ? 1?6, page 1 Exclusions ? 1?7, page 1

*This regulation supersedes AR 215?1, dated 22 June 2010.

AR 215?1 ? 24 September 2010

i

UNCLASSIFIED

Contents--Continued

Nonappropriated fund instrumentality structure ? 1?8, page 2 Concept ? 1?9, page 2 Principles ? 1?10, page 2 Objectives ? 1?11, page 2

Chapter 2 Responsibilities, page 2 Secretary of the Army ? 2?1, page 2 The Assistant Chief of Staff for Installation Management ? 2?2, page 3 The Commander, Installation Management Command ? 2?3, page 3 Garrison commanders ? 2?4, page 4 Commander, Family and Morale, Welfare and Recreation Command ? 2?5, page 4 Heads of Headquarters, Department of the Army agencies and commanders of Army commands, installations, and activi-

ties ? 2?6, page 6

Chapter 3 Nonappropriated Fund Instrumentality Structure, page 6

Section I Nonappropriated Fund Instrumentality Groups, page 6 Program Group I: Military morale, recreation and welfare programs ? 3?1, page 6 Program Group II: Armed Forces exchanges ? 3?2, page 6 Program Group III: Civilian morale, recreation and welfare programs ? 3?3, page 6 Program Group IV: Lodging Program supplemental mission funds ? 3?4, page 6 Program Group V: Supplemental mission funds ? 3?5, page 6 Program Group VI: Special purpose central funds ? 3?6, page 7

Section II Funding Categories, page 8 Introduction ? 3?7, page 8 Category A: Mission-sustaining programs ? 3?8, page 10 Category B: Community support programs ? 3?9, page 10 Category C: Revenue-generating programs ? 3?10, page 11

Section III Establishment, Consolidation, Revalidation, and Disestablishment, page 11 Establishment ? 3?11, page 11 Consolidation ? 3?12, page 12 Revalidation ? 3?13, page 12 Disestablishment ? 3?14, page 12 Transfers of nonappropriated fund instrumentalities/entities ? 3?15, page 12

Section IV Nonappropriated Fund Instrumentality Fund Managers/Entity Administrators, page 13 Duties ? 3?16, page 13 Absence and permanent change of fund managers/entity administrators ? 3?17, page 13

Section V Councils, page 13 Purpose and functions ? 3?18, page 13 Council membership ? 3?19, page 14 Meetings ? 3?20, page 14

Chapter 4 Nonappropriated Fund Instrumentality Legal Status, page 14

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AR 215?1 ? 24 September 2010

Contents--Continued

Section I Authority, page 14 Nonappropriated fund instrumentalities ? 4?1, page 14 Administration ? 4?2, page 15 Nonappropriated fund employees ? 4?3, page 15

Section II Fiduciary Responsibility (10 USC 2783), page 15 Nonappropriated funds ? 4?4, page 15 Individual responsibility ? 4?5, page 15 Violations ? 4?6, page 15

Section III Tax Requirements, page 16 Federal taxes ? 4?7, page 16 Federal income and employment taxes ? 4?8, page 16 Alcoholic beverage taxes (Internal Revenue Code of 1986) ? 4?9, page 16 Nonappropriated fund instrumentality/entity employment relationship (for tax purposes) ? 4?10, page 16 Taxes on employee tips ? 4?11, page 16 Reporting prizes ? 4?12, page 17 Annual reports to the Internal Revenue Service ? 4?13, page 17 State and local sales and use taxes ? 4?14, page 17 State and local income taxes ? 4?15, page 17 U.S. Government tax exemption certificates ? 4?16, page 17 Foreign taxes ? 4?17, page 17 Concessionaire and contractor-operated programs ? 4?18, page 17 Private organizations ? 4?19, page 18 Communications with taxing authorities ? 4?20, page 18

Chapter 5 Funding, page 18

Section I Appropriated Funding, page 18 Appropriated funds ? 5?1, page 18 Utilization, support, and accountability ? 5?2, page 19 Uniform funding and management ? 5?3, page 20 Remote and isolated sites ? 5?4, page 21 Base realignment and closure and Global Defense Posture Realignment ? 5?5, page 24 Special security conditions ? 5?6, page 24

Section II Nonappropriated Fund Funding, page 25 Army Morale, Welfare and Recreation Fund ? 5?7, page 25 Region oversight morale, welfare, and recreation funds ? 5?8, page 25 Garrison morale, welfare, and recreation operating entity ? 5?9, page 25 Supplemental missions ? 5?10, page 25 Private property ? 5?11, page 26 Resale operations ? 5?12, page 26

Section III Authorized and Prohibited Uses of Nonappropriated Funds, page 26 Authorized use ? 5?13, page 26 Prohibited uses ? 5?14, page 30

Chapter 6 Unit Funds, page 32

AR 215?1 ? 24 September 2010

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