Tuition Benefits – Dependents

Approved by Executive Council: 15 September 2026

Tuition Benefits for Dependents

Dependent children and spouses, as defined by IRS regulations, Section 132(f), of full-time employees are eligible to participate in the Tuition Benefit program. Tuition is covered at the following percentages:

Full-time and three-quarter-time employees may apply accredited employment time at a previous institution of higher education to the eligibility period.

The University retains sole discretion and final authority to determine eligibility for participation in the Tuition Benefit Program and to decide what educational institutions, courses, programs, degrees, concentrations, certificates, fees, and expenses are covered, as well as the amount, rate, duration, and conditions of any benefit provided. Tuition benefits are not guaranteed, regardless of position classification.

Dependent Admission and Enrollment in Classes at St. Mary’s

Employees’ dependent children, under the age of 25, and spouses interested in attending classes at St. Mary’s as part of the tuition benefits or not as part of the tuition benefits (degree-seeking or non-degree-seeking) must comply with the Tuition Benefits Policy and complete the Dependent Education/Tuition Benefits Form.

Employees should review the courses and programs excluded from coverage before dependent(s) enroll in classes!

Dependents of an Employee

The Internal Revenue Code identifies certain individuals related to the employee who are eligible for the same tax-free benefit, such as the tuition benefit, as the employee. Eligible individuals include the employee’s spouse and dependent children. For purposes of the tax-free tuition benefit on the undergraduate level, the dependent child is defined as:

• A son, stepson, daughter, or stepdaughter who meets the requirement of being eligible for a deduction on the employee’s tax return.
• An individual who is not yet 25 is eligible for the tuition-free benefit if either of his/her parents would have been eligible for the benefit.

Employees must provide documentation proving dependent eligibility to obtain benefits. State-issued birth certificates, marriage certificates for stepchildren, adoption documentation, court orders, income tax documentation, etc., will be required for verification.

Dependents and spouses interested in attending classes as part of the tuition benefits (degree-seeking or non-degree-seeking) must complete an admission application, meet all the standard requirements for admission, and be admitted to the University.

Dependent children are eligible for the benefit through the academic year in which they turn 25 years of age. Eligibility ceases at the conclusion of that academic year.

• Examples
  • Student turns 25 in October. Dependent would receive the benefit until the end of the academic year (August).
  • Student turns 25 in April. Dependent’s benefit would cease at the end of the academic year (August).

The academic year begins with the Fall Session and concludes with the Summer II semester. The Registrar’s Office announces actual dates and any changes to the academic calendar.

Spouses are not subject to an age condition. If no eligible children are availing themselves of this benefit, spouses may take undergraduate courses full-time. If employed spouses take undergraduate courses and their respective employer offers a tuition benefit, that employer’s benefit will take precedence over the University’s benefit.

Marianist Tuition Benefits

Professed Members of the Society of Mary who are employees of St. Mary’s are treated as all employees; for Tuition Benefits, their first-generation nieces and nephews under 25 are considered dependents eligible for the tuition benefit.

Undergraduate Courses or Programs Eligible for Tuition Benefits

While most established undergraduate academic programs, degrees, concentrations, certificates, and other educational offerings may become eligible for tuition benefits upon activation, the University retains sole discretion to determine which courses or programs are eligible.  Employees should review the courses and programs excluded from coverage before the student enrolls.

Tuition benefits cover a full course load per semester for eligible dependents. (see spouse exclusions)

Tuition benefits cover tuition for undergraduate courses at the undergraduate tuition rate only. Fees not covered under tuition benefits (student activity fees, assessment fees, course/lab fees, technology fee, etc.) are the student’s responsibility and must be paid by the payment due dates set by the Business Office.

Tuition benefits are considered a part of a student’s total financial aid package. University financial aid, merit scholarships, and tuition benefits cannot exceed the total cost of tuition. If the student is awarded University financial aid and/or a scholarship that would exceed the limit, the aid and scholarship will be reduced.  Employees must maintain good academic standing, as defined by the University, to continue receiving the benefit.

Courses or Programs NOT Eligible for Tuition Benefits

Unless otherwise expressly authorized or indicated by the University, the following programs, courses, degrees, concentrations, certificates, and educational offerings are excluded from Tuition Benefits under any University tuition rebate, tuition exchange, tuition benefit, or other educational assistance program and are not eligible for such benefits.

• Bachelor of Science in Nursing (BSN)
• Applied Music Courses
• Certification Program Courses
• Continuing Education Courses
• Independent Study Courses
• Courses taken at off-campus locations or other colleges and universities (absent an interinstitutional agreement)

Interinstitutional Agreements

Tuition benefits may be available for eligible academic programs offered through approved interinstitutional agreements, consortium agreements, or other formal educational partnerships recognized by the University, subject to applicable agreement terms and University policies. Direct questions about approved educational partnerships or policy interpretation to the Office of Human Resources before enrolling.