A sales tax exemption certificate may be obtained from the Purchasing Department. A payment intended to confer distinction on or to symbolize respect, esteem, or admiration for the recipient. An honorarium is paid at the sole discretion of the payee and cannot be based on a fee or rate charged by the individual. This payment type should not be used for speaker and lecture fees . Payments to employees for honoraria must be processed on an Additive Pay Form for payment through the Payroll system.
Federal regulations prohibit payment of honoraria with federal funds.
Foreign students, teachers and researchers, however, are often exempted by treaty from these tax withholdings. Payments to physicians, corporations and other providers who are not employees of the University for medical or healthcare services. This object code should be used only for the reimbursement of expenses incurred after a hiring decision has been made. It should not be used for travel expenses associated with candidate interviews. Only costs of moving household goods and personal items, and relocation transportation costs for the employee and household members from the prior location to the new location can be paid tax free per IRS regulations.