Employee meals are often considered taxable fringe benefits under IRS rules unless a specific exception applies. The policy is designed to avoid creating taxable compensation for employees and to ensure compliance with tax regulations.
No. Employee meals are not allowable unless the event qualifies as an approved University-wide function or otherwise falls within a specific policy exception.
No. Employee meals are not allowable unless the event qualifies as an approved University-wide function or otherwise falls within a specific policy exception.
No. University funds may not be used to purchase meals, refreshments, or tokens of appreciation for employee effort, performance, dedication, or service. While the University values employee contributions, recognition of employees should occur through officially approved University-wide recognition awards and events rather than departmental hospitality expenditures.
No.
No. University funds may not be used for employee morale activities, social gatherings, or celebrations unless specifically authorized under the policy.
Yes. Student workers are employees of the University and are subject to the same hospitality rules as faculty and staff.
No. Meals and refreshments provided solely because an individual is a University employee, including a student worker, are generally not allowable.
No. Student workers may not receive meals, refreshments, or celebratory food purchases simply because of their employment status.
That may be allowable. The key consideration is whether the refreshments are being provided because the individual is participating as a student attendee rather than because they are employed by the University.
Yes, provided the event otherwise complies with the hospitality policy.
Student-focused events that support recruitment, enrollment, retention, leadership development, student success, or similar objectives advance the University’s mission. Different tax and business-purpose considerations apply to students than to employees.
No. Assistance intended to address a student’s financial need, food insecurity, or other personal hardship is not considered hospitality. Rather, it is a form of emergency aid which falls outside the scope of this policy. Departments should work with the Dean of Students Office and/or Student Financial Assistance when they believe a student may need such resources.
Yes, food can be provided to external guests during an official accreditation visit. However, meals or refreshments are not permitted solely for employees engaged in planning, preparation, meetings, or document review related to accreditation activities.
Potentially, but only when refreshments are integral to the event and the event otherwise complies with policy requirements. For example, refreshments may be provided to volunteers when provided to all attendees at an allowable event. Water or light refreshments may also be necessary to support volunteers participating in an all-day or extended-duration event.
Hospitality expenses may not be provided as compensation, consideration, or as a token of appreciation for volunteer services. Note that individuals employed by the University are not considered volunteers for purposes of this policy, even when they are assisting another department, serving on a committee, or participating in an event outside their normal job duties.
No. Ordinary business meetings with vendors, contractors, consultants, or service providers do not generally qualify as allowable hospitality activities.
Generally no. A meeting scheduled during a meal period does not by itself justify purchasing food. That expense must independently qualify under an allowable hospitality category.
No, expenses that are not allowable under the University’s Hospitality Policy remain prohibited even if a department intends to seek reimbursement from the USI Foundation.
No, University funds may not be used for hospitality related to fundraising where the revenue is deposited into the USI Foundation. If such expenditures are appropriate and approved, they may be paid or reimbursed directly by the USI Foundation. Departments should coordinate the payment of such expenses in advance with the Foundation.
The USI Foundation is a separate legal entity. Donor cultivation and fundraising activities should be funded directly through the Foundation, not University funds.
Generally yes. USI Dining (Sodexo) has exclusive food service and catering rights on campus. Limited exceptions may be available through the Special Events approval process. (Refer to the Special Events Guidelines and Procedures and the USI Employee Handbook -- Food Service)
Possibly, but only when permitted under University event and food service guidelines and after any required approvals have been obtained. (Refer to the Special Events Guidelines and Procedures)
Outside food deliveries are subject to University event and food service requirements and may require advance approval. (Refer to the Special Events Guidelines and Procedures)
No.
Consult the USI Foundation regarding applicable Foundation policies and procedures.
Hospitality expenses must include:
Business purpose
Description of the event
Supporting documentation
Itemized receipt
Any required approvals
Example:
Refreshments provided during New Student Orientation attended by incoming students and family members to support student recruitment, enrollment, and transition to the University.
Examples:
Staff lunch
Department meeting
Team event
Employee appreciation
Refreshments
These descriptions do not adequately demonstrate a bona fide business purpose.
Yes. Exceptions may be considered when necessary to:
Fulfill contractual obligations
Advance strategic institutional priorities
Prevent significant financial or operational harm to the University
Submit a request to Procurement before incurring the expense. Include:
Business purpose
Estimated cost
Funding source
Justification for the exception
No. All exceptions must be approved in writing before the expense is incurred.
The policy helps ensure responsible stewardship of resources, compliance with tax regulations, and consistency in how hospitality expenses are evaluated across campus.
No. Hospitality expenses are permitted only as expressly provided in the policy. If you are unsure whether an expenditure is allowable, contact Procurement before incurring the expense.