Which of the following is a requirement for a tax-free athletic facility benefit according to federal guidelines?

A tax-free athletic facility benefit, according to federal guidelines, must be available to most employees. This requirement is in place to ensure that the benefit is accessible and not exclusive to a select group of higher-paid employees. By allowing broad access to the facility, organizations can promote general employee wellness and fitness, making the benefit more equitable and valuable to the workforce as a whole.

The intention behind this regulation is to encourage employers to provide wellness resources without creating a discriminatory benefit structure. Thus, when a facility is available to the majority of employees, it falls in line with IRS guidelines that dictate the tax treatment of such benefits.

Options suggesting that the facility must be linked to high-paid employees, be located on leased property, or operated by a specific company do not align with the principle of making the benefit widely accessible, which is a primary requirement for tax-free benefits in this area.