Athletic facilities

An employer can exclude the value of an employee's use of an On-Premises gym (or property leased by the employer, not necessarily located on the main business premises) or other athletic facility you operate from an employee's wages if substantially all use of the facility during the calendar year is by your employees, their spouses, and their dependent children.
Athletic facilities include gyms, golf courses, tennis courts, swimming pools.
The facilities must be available to all employees on a nondiscriminatory basis.