Questions regarding expenditure restrictions should always be communicated with RSO, Sponsored Programs Operations, and local financial administrators, as appropriate. As a not for profit entity, the University is permitted to make contributions and donations as long as they support its educational mission. This policy permits contributions and donations only in specific situations. The intent of this policy is to promote consistent and appropriate transaction processing on a University-wide basis to ensure that employees are treated equitably and to reduce business risk through heightened compliance with applicable restrictions and regulations. It is expected that exceptions to this policy will be rare.
Some schools have more specific policies regarding allowable business expenses or dollar thresholds.
Local units should check with their financial deans' or their equivalents' office. Business expenses are any payment or reimbursement for activity that primarily benefits the University and are necessary and appropriate in the conduct of University business. These include direct payments to vendors for goods and services and reimbursements for travel, meals, and entertainment expenses related to University activities. Personal expenses are any payment or reimbursement for activity that primarily benefits the individual. As a tax-exempt enterprise, Harvard is exempt from Massachusetts state sales tax.