Reasonable and customary expenses for meals and tips\u00a0should be claimed only when there is an out-of pocket expense.\u00a0 Per IRS Regulations, meal expenses\u00a0are eligible for reimbursement in the following\u00a0 circumstances:<\/p>\n
IRS regulations\u00a0allow for the reimbursement of meal charges incurred during business meetings when\u00a0the following criteria are met:<\/p>\n
Requests for meal reimbursements that include students, employees, or\u00a0College sponsored guests\u00a0for the purpose of conducting College business must include the purpose of the meeting and the names of all\u00a0who attended, and must include an itemized receipt showing the detail of all items purchased.<\/p>\n
Occasional meals that include only employees in accordance with the requirements above are expected to be infrequent and should prioritize on-campus dining options.\u00a0 Off campus meals are permitted for business purposes with visitors or guests of the College.<\/p>\n
Meals that do not include an overnight stay or other transportation expenses should be reported on the Payment Request Form<\/a> and must include the above information.<\/p>\n Travel is defined by the IRS as being away from an employee’s tax home on business\u00a0that requires an overnight stay or substantial sleep or rest.<\/p>\n Out-of-pocket meals during travel\u00a0should normally be limited to $60.00 or less per day, with the exception of meals that include College sponsored guests for the purpose of conducting College business.\u00a0 When total meal expenses do not exceed $35.00 per day, meal receipts are not required.<\/p>\n Continuous travel in excess of 4 weeks is considered long term travel and a flat rate meal allowance of $250\/week will be paid in lieu of meal receipts; no receipts should be submitted for reimbursement when the long term flat rate meal allowance applies and partial weeks will be prorated. \u00a0In the rare case when expenses for a companion or family member are approved for long term travel, a meal allowance of $75\/week will be paid for the traveling companion and will be taxable to the employee; \u00a0partial weeks will be prorated.<\/p>\n Social events that are oriented to promote teamwork and community building among students, faculty and staff who work together to achieve common business goals and objectives are permitted in moderation and should consider budgetary responsibility, the frequency of events, the reasonableness of related costs, and whom these functions serve.<\/p>\n In the rare case when alcohol is included with a meal, it should not exceed a reasonable level both in terms of volume (one per person) and expense and should not be purchased with business meals that occur during normal daytime business hours.\u00a0 Alcoholic beverages are not permitted on federal grant funds.<\/p>\n Alcohol served on campus must be coordinated through Catering<\/a> and must comply with the Alcoholic Beverage Use Policy<\/a>.<\/p>\n The cost of lodging should be kept to a minimum consistent with a reasonable level of comfort, convenience and security for the traveler.<\/p>\n Hotel\/motel expenses supported by original itemized receipts during travel are reimbursable. In cases where a traveler stays with colleagues, family or friends in lieu of a hotel, the traveler may request reimbursement for gratuity expenses of a reasonable value (for example, flowers or a meal) offered to the hosts with the approval of the person with budgetary responsibility.<\/p>\n Employee lodging expenses for local accommodations in\u00a0proximity to the College campus due to adverse weather conditions\u00a0or to allow an employee\u00a0to attend early morning or late night College meetings\/events are an employee’s personal responsibility and are not eligible for reimbursement unless there is a clear and compelling business need for the employee to provide host services\u00a0throughout the night at the local accommodation.<\/p>\nMeals During Travel<\/h3>\n
Long Term Business Travel Considerations<\/h3>\n
Occasional Department Functions<\/h3>\n
Alcohol<\/h3>\n
\nLodging<\/h3>\n