Gifts of cash or a cash equivalent such as gift certificates are prohibited. These non-cash gifts will be reported to the University Payroll Office. The written acknowledgement must include statements that shows the employee accepts the gift and understands the market value is taxable wage income. However, these gifts must be given for a valid business purpose and must be reasonable in amount. The written acknowledgement must include statements that shows the non-employee accepts the gift for the services rendered and understands the market value is taxable income.
Prior approval is necessary to determine the taxable nature of the transaction.
If an employee is acting as an official representative of the University, then meals incurred during non-overnight travel can be deemed business meals. This situation requires that the employee act as an official representative when discussing business with representatives of the State, with employees of other agencies, with private consultants, with prospective employees, etc. The employee must show that the expenses are commercially rather than socially motivated. The situation where two University employees simply discuss work during a meal does not qualify for reimbursement. Reimbursement of expenses incurred by University employees during pre-employment recruitment efforts is allowable.