Can my department buy a gift for a non-employee? Under what circumstances and how much money can be spent?
University policy and IRS rulings permit the presentation of gifts to non-employees when the gift or contribution will benefit the University or clearly helps the University meet its role as a good community citizen. Examples of such gifts and procedures for approving them are found in the Administrative Guidelines on Gifts Presented to Non-Employees. Gifts are presented when tradition, commonly accepted institutional practice, or social custom dictates such an occasion. A gift of moderate expense may be presented to non-University individuals or organizations when the gifts are made on behalf of the University. Any gift made to outside individuals or organizations must not result in taxable income to the recipient or it is not a gift. In addition, the expenditure of funds for gifts should be cost effective and in accordance with the best use of public funds. When determining if a gift is appropriate, the occasion must, in the best judgment of the approving authority, be infrequent, ba
