I am sure that one of the major reasons that the athletic department has eliminated vehicles and country club benefits, etc, is because the IRS makes the documentation very intrusive and cumbersome. As example I am provided the use of a vehicle in my job and I have to document business miles vs personal use. Then my employer has to include the value of the personal use on my W-2. It is a pain to keep track of that and could create a lot of work for both the coach and the department to report all of those perks. While the money is a simple and clear cut figure.