Travel Policy for Faculty and Staff

Meals and Entertainment

Personal Meal Expenses

Personal meals are defined as meal expenses incurred by the traveler when dining alone or with another employee on an out-of-town business trip. Travelers will be reimbursed for personal meal expenses according to actual and reasonable cost. All meals MUST have a receipt. Expenditures for alcoholic beverages will not be reimbursed.

Business Meal Expenses

In order to protect the University from loss of the deductibility of the expense for tax purposes, and to prevent the employee from being charged with taxable income, proper documentation of the business purpose of the meals is essential. This documentation should include the name, title and University affiliations of the individual(s) attending the meeting along with the topic of discussion and the name of the restaurant or other establishment at which the meeting was held. You must have a receipt of all meals. Business meals are taken with clients or prospects during which a specific business discussion takes place. Employees will be reimbursed for business meal expenses according to actual and reasonable cost. Expenditures for alcoholic beverages will not be reimbursed.

Entertainment

Entertainment expenses include events such as nightclubs, theater and sporting events, whereby a business discussion takes place during, immediately before, or immediately after the event. Travelers will be reimbursed for entertaining customers:

• if the person entertained has a potential or actual business relationship with the University
• if the expenditure directly precedes, includes or follows a business discussion that would benefit the University

Documentation and IRS Requirements

In addition, for business meal and entertainment expenses, the following documentation is required by the IRS, and must be recorded on the expense report:

• names of individuals present, their titles and University affiliation (i.e. potential donor)
• name and location of where the meal or event took place
• exact amount and date of the expense
• specific business topic discussed
• in the case of entertainment events, the specific time the business discussion took place (i.e., before, during or after the event)

Receipts are required.

Expenditures for alcoholic beverages will not be reimbursed.

Entertainment expenses must be approved in advance by your department head.