Military Morale, Welfare, and Recreation Programs and …

1 UNCLASSIFIED 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 SUMMARY of CHANGE AR 215 1 Military Morale, Welfare, and Recreation Programs and nonappropriated fund instrumentalities This administrative revision, dated 12 August 2019 oAdds records management (recordkeeping) requirements (para 1 5).oChanges 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).oChanges 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).

2 OCorrects form titles (app A). *This regulation supersedes AR 215 1, dated 22 June 215 1 24 September 2010 UNCLASSIFIEDi Headquarters Department of the Army Washington, DC *Army Regulation 215 124 September 2010 Effective 8 October 2010 Morale, Welfare, and Recreation Military Morale, Welfare, and Recreation Programs and nonappropriated fund instrumentalities History. This publication is an adminis-trative revision. The portions affected by this administrative revision are listed in the summary of This regulation implements Department of Defense and congressional policies. It contains administration, opera-tion, and management policies governing the Army s morale, welfare, and Recreation Programs and general policies on nonap-propriated fund This regulation applies to the Regular Army, and where stated to the Army National Guard/Army National Guard of the United States and the Army and exception proponent of this regulation is the Assistant Chief of Staff for Installation Management.

3 The proponent has the au-thority to approve exceptions or waivers to this regulation that are consistent with controlling law and regulations. The pro-ponent may delegate this approval authori-ty, 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. Activ-ities may request a waiver to this regula-tion by providing justification that includes a full analysis of the expected benefits and must include formal review by the activi-ty s senior legal officer. All waiver re-quests will be endorsed by the commander or senior leader of the requesting activity and forwarded through their higher head-quarters to the policy proponent. Refer to AR 25-30 for specific internal control process.

4 This regulation contains management control provisions and identifies key management controls that must be evaluated (see chap18 and app N).Supplementation. Supplementation of this regulation and establishment of com-mand and local forms are prohibited with-out prior approval from the Assistant Chief of Staff for Installation Management (DAIM ZXA), 600 Army Pentagon, Washington, DC 20310 improvements. Users are invited to send comments and suggested improvements on DA From 2028 (Rec-ommended Changes to Publications and Blank Forms) directly to the Commander, Family and Morale, Welfare and Recrea-tion Command (IMWR PO P), 4700 King Street, Alexandria, VA 22302 management. The De-partment of the Army Committee Man-agement official concurs in the establish-ment and/or continuance of the commit-tee(s) outlined herein.

5 AR 15 1 requires the proponent to justify establish-ing/continuing committee(s), coordinate draft publications, and coordinate changes in committee status with the Army Resources and Programs Agency, Depart-ment 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 re-quirements for establishing and continuing the group as a This regulation is availa-ble in electronic media only and is intend-ed for the Regular Army, the Army Na-tional Guard/Army National Guard of the United States, and the Army (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)

6 Requirements 1 5, page 1 Authority 1 6, page 1 Exclusions 1 7, page 1 Contents Continued ii AR 215 1 24 September 2010 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.

7 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 Contents Continued AR 215 1 24 September 2010 iii 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)

8 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 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 Contents Continued iv AR 215 1 24 September 2010 Guidelines 6 1, page 32 Administration 6 2, page 32 Reserve Component s unit funds and Army and Air Force Exchange Services dividends 6 3, page 34 active duty support elements 6 4.

9 Page 34 Assets of Reserve Component units released from active status 6 5, page 34 Support of other service elements 6 6, page 34 Support of Military missions in foreign countries 6 7, page 35 Chapter 7 Patronage, page 36 Eligibility 7 1, page 36 Other users 7 2, page 38 Identification 7 3, page 38 Misuse of program privilege 7 4, page 39 Chapter 8 Military Morale, Welfare, and Recreation Programs , page 39 Section I Operations, page 39 General program operations 8 1, page 39 Combining Programs 8 2, page 39 Standards and controls 8 3, page 39 Overseas operations 8 4, page 40 Section II Descriptions, page 40 Amusement/vending machines 8 5, page 40 Armed Forces entertainment 8 6, page 41 Armed Forces Recreation Centers 8 7, page 41 Army Recreation Machine Program 8 8, page 42 Arts and crafts 8 9, page 44 Automotive skills 8 10, page 46 Better Opportunities for Single Soldiers 8 11, page 49 Bingo 8 12, page 51 Bowling 8 13, page 52 Casino games 8 14, page 52 Child, Youth, and School Services 8 15, page 53 Community Recreation center Programs 8 16, page 58 Entertainment (performing arts)

10 8 17, page 60 Entertainment, commercial 8 18, page 62 Golf 8 19, page 63 Gyms/physical fitness centers/field houses 8 20, page 64 Leisure Travel Services 8 21, page 65 Library and information services 8 22, page 68 Movies 8 23, page 70 Food, beverage, and entertainment Programs on Military installations 8 24, page 70 Outdoor Recreation 8 25, page 75 Raffles 8 26, page 80 Sports and fitness 8 27, page 81 Swimming 8 28, page 86 Unit-level Programs 8 29, page 89 Section III Operation of Programs at Closed Installations and Unauthorized Programs , page 89 Closed installation policy 8 30, page 89 Contents Continued AR 215 1 24 September 2010 v Unauthorized activities 8 31, page 89 Chapter 9 Mobilization, Contingency, and Wartime Operations, page 90 Responsibilities for providing moral, welfare, and Recreation 9 1, page 90 Staffing 9 2, page 90 Training 9 3, page 91 Kits and other supplies 9 4, page 91 Other Programs in contingency and combat operations 9 5, page 91 Financial operations 9 6, page 92 Garrison services 9 7, page 92 Redeployment/demobilization 9 8, page 93 Chapter 10 Alcoholic Beverages, page 93 Age restrictions 10 1, page 93 Locations where alcoholic beverages may not be consumed 10 2, page 94 Alcohol consumption locations 10 3, page 94 Catering 10 4, page 95 Purchaser use 10 5, page 95 Procurement 10 6, page 95 Transporting alcoholic beverages 10 7, page 96 Controls 10 8, page 96 By-the-drink sales 10 9, page 97 Alcoholic beverage sold in bulk 10 10.