By way of context, understand that cases like these are outliers from the perspective of the existing tax laws.

Athletic facilities: Many companies have a locker room, maybe a shower, maybe a treadmill or two. Is the IRS going to force employees to buy a gym membership so they can take a post lunchtime shower prior to a customer meeting?

As for meals/on-premise lodging/etc. Historically (and currently still, modulo Google-type outliers) this sort of thing typically applies to people living on a job site as I did when I was running projects on oil rigs and in shipyards. Plenty of other examples as well. Especially in a remote location, these services can be quite expensive to deliver. It would be pretty unreasonable to make employees declare them as taxable benefits.

Read further down, exclusions to fringe benefits include Meals, Lodging on your business premises, Athletic facilities, and other things.