The University permits expenditures for meals and entertainment given to guests, visitors, volunteers, donors, faculty, staff, students, and other individuals to conduct bona fide University business.
The University will pay for ordinary and necessary expenses to entertain business guests in accordance with IRS regulations provided they are:
Entertainment includes any activity generally considered to provide entertainment, meals, amusement, or recreation. Business guests may include donors or prospective donors, employees for special recognition, prospective employees, visiting dignitaries or lecturers.
Expenditures for business meetings may be incurred in connection with meetings of employees to conduct official University business. At least one University employee or other individual representing the University must be present at any business meeting that includes non-University people.
Expenditures for entertainment may be included with events that are primarily social or recreation activities in support of the University's mission. Such activities must support an underlying University business purpose such as promoting goodwill, donor cultivation, etc.
Expenditures for other occasions may be incurred when associated with official employee moralebuilding and appreciation activities that serve a university business purpose. Examples include a gathering to honor a retiring employee or employee separating after at least five years of service, employee recognition receptions, and annual faculty/staff picnic.
Under no circumstances may University funds be used for occasions such as employee birthdays, weddings, anniversaries, showers, or other occasions of a personal nature. Working lunches or refreshments provided at a regular staff meeting is not sufficient justification for these expenditures from university funds.
Responsible position(s):