Source: https://www.mass.gov/regulations/930-CMR-500-exemptions-from-mgl-c-268a-and-mgl-c-268b-related-to-gifts
Timestamp: 2019-02-23 19:38:48
Document Index: 513928990

Matched Legal Cases: ['§ 3', '§ 3', '§ 43', '§ 23', '§ 9', '§ 6', '§ 43']

930 CMR 5.00: Exemptions From M.G.L. c. 268A and M.G.L. c. 268B Related to Gifts | Mass.gov
G.L. c. 268A, §§ 3(f), 23(f); c. 268B, §§ 3(a)(2) and (6)
G.L. c. 3, § 43, last paragraph
Example: The face value of a ticket to a concert is $40, but due to the scarcity of such tickets, the fair market value is $500 at the time of the gift. The
value of the ticket is $500, and it is a gift of substantial value. A person who is given the opportunity to purchase, and does purchase, the ticket at face value has received a gift of $460, which is of substantial value.
(e) In‑state Travel for Educational Purposes. Except where the giver is a lobbyist, a public employee is not prohibited from accepting reimbursement, waiver, or payment of expenses of substantial value related to the public employee's attendance or participation, including as a panelist or speaker, at in‑state educational programs involving professional or other continuing education, including in‑state educational, training and planning sessions required by state or federal law, when the public employee has a good faith belief that his or her attendance will serve a legitimate public purpose, as defined in 930 CMR 5.08(2)(a)2., which outweighs any special non‑work related benefit to the employee, or to the person providing the reimbursement, waiver, or payment. Educational events involving out‑of‑state travel are addressed in 930 CMR 5.08(2)(c) and (d). No disclosure is required, except that if a particular matter involving the giver either has come before the public employee in the six months prior to such acceptance, or comes before the public employee during the six months following such acceptance, the employee must make a written public disclosure pursuant to M.G.L. c. 268A, § 23(b)(3).
A public employee who may not accept an honorarium may request that the donor instead give it to charity, but may not identify any
particular charity. If the public employee makes such a request, this exemption does not eliminate any possible tax consequences.
(10) Retirement Gifts. A public employee is not prohibited from accepting gifts of substantial value appropriate to the occasion from members of the public with whom the public employee has worked in recognition of the public employee’s impending retirement, provided that the giver is not a lobbyist, and that such gifts reflect general goodwill toward the retiring employee or recognize the employee's service generally, and are not intended as a reward for any specific past official action. 930 CMR 5.08(10) does not authorize acceptance of testimonial dinners that would be prohibited by M.G.L. c. 268, § 9A. No exemption is needed for retirement gifts given after a public employee has retired. Nothing in 930 CMR 5.08 authorizes a public employee to accept any gift by a lobbyist that is prohibited by M.G.L. c. 268B, § 6, or M.G.L. c. 3, § 43, last paragraph. Gifts from lobbyists prohibited by those statutes may be accepted only in accordance with 930 CMR 5.09. No exemption is needed for retirement gifts given after a public employee has retired.
930 CMR 5.10: Political Campaign Contributions: Exemption from Disclosure
5.12: Alphabetical Index to Exemptions Related to Gifts to Public Employees
930 CMR 5.08(3)
930 CMR 5.08(6)
930 CMR 5.06, 5.08(8), 5.09
930 CMR 5.06, 5.08(8), 5.09(2)(b)
930 CMR 5.10
Ceremonial Function
930 CMR 5.08(9)
Ceremonial Gifts and Privileges
930 CMR 5.08(13)
Class Gift to Teacher
930 CMR 5.08(14)
930 CMR 5.02
930 CMR 5.08(2), (3), (4)
Direct Interest in Performance of Duties
930 CMR 5.06
Disclosure, Definition
930 CMR 5.07(2)
930 CMR 5.06, 5.08(7)
930 CMR 5.06, 5.08(16)
930 CMR 5.08(2), (3)
930 CMR 5.04, 5.09
930 CMR 5.06, 5.08(2)(b), 5.08(6), 5.08(8), 5.09
26, 30, 31, 33
930 CMR 5.08(11)
930 CMR 5.08(2), (3), (4), (5), (6), (8), (11), 5.09
27, 28, 30, 31, 33
Gift, Definition
930 CMR 5.11
930 CMR 5.06, 5.08(8)
930 CMR 5.08(4)(d)
930 CMR 5.08(5)
Household, Member of
930 CMR 5.06, 5.09(2)(c)
Illness or Death of Relative
Incidental Hospitality
Legitimate Public Purpose, Definition
930 CMR 5.08(2)(a)2
Legitimate Speaking Engagement
930 CMR 5.08(4)(a)
Lobbyist, Definition
930 CMR 5.08(2), (4), (5), (6)
930 CMR 5.08 through (2), (6), (8), 5.09
27-31, 33
Not Related to Official Action or Position
Official Action, Definition
Passes to School Events
930 CMR 5.08(15)
Person, Definition
Personal Significance, Occasion of
930 CMR 5.08(12)
930 CMR 5.06, 5.08(6), 5.08(16)
Professional Organization Fee
930 CMR 5.08(7)
Public Employee, Definition
Public Employees, Gifts Among
930 CMR 5.08(8)
Religious Significance, Occasion of
930 CMR 5.08(8), (10)
930 CMR 5.05
930 CMR 5.08(2), (3), (4), (5), (6)
Value of Less than $50
930 CMR 5.07
Value $50 or Greater
930 CMR 5.06, 5.08