APPENDIX A: GIFTS/AWARDS/INCENTIVE

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1 APPENDIX A: GIFTS/AWARDS/INCENTIVE Timing Limits Funding Source for Retirement or Separation Gifts To be given when an individual leaves the university. Suggested purches include gifts, plaques, gift certificates, Boise State logo items, or mementos Working condition fringe (NOT DE MINIMIS rule) Once, after five years of service Appropriated, $50 for first 5 years plus $10 per year thereafter, of $400 Never a taxable consequence if gift stays within the limits of matrix. Amounts in excess of dollar limits taxable. Promotions or Door Prizes include gift bkets, tickets to Boise State events Local per event if over Page 5 of 11

2 Timing Limits Funding Source for Promotions or Door Prizes include gift bkets, tickets to Boise State events Local per event and self when Appreciation or Recognition Awards gift certificates with no ch value, plaques, tickets to Boise State events Typically should not exceed once per year, for tickets see notes if exceeds Page 6 of 11

3 Timing Limits Funding Source for Appreciation or Recognition Awards plaques, tickets to Boise State events Generally $150 per individual but see notes and self when Bereavement or Serious Illness Recognition Any Flowers or charitable donations to certain organizations N/A if stay within limits defined in matrix Once per occion N/A if stay within limits defined in matrix N/A if stay within limits defined in matrix (See note in Page 7 of 11

4 Timing Limits Funding Source for Program Incentives For projects / contests / surveys, etc that not subject to preapproval by IRB. include department specific gift cards or other prizes. Plee note gift cards that not department specific, such Visa or MterCard gift cards, always taxable regardless of value. Individual participants may not receive more than one incentive per project or program Local 1 to 10 participants = $10 max per person; 11 to 75= $ to 500= $ or more= $600 incentives. if exceeds Page 8 of 11

5 Timing Limits Funding Source for Program Incentives s For projects / contests / surveys, etc that not subject to preapproval by IRB. include department specific gift cards or other prizes. Plee note that not department specifics, such Visa or MterCard gift cards, always taxable regardless of value. Individual participants may not receive more than one incentive per project or program Local 1 to 10 participants = $10 max per person; 11 to 75= $ to 500= $ or more= $600 incentives. and self when Page 9 of 11

6 Marketing or promotions Marketing or promotions include items purched to promote the university include items purched to promote the university Timing Limits Funding Source Dean or VP approval required Dean or VP approval required if exceeds and self when for Page 10 of 11

7 APPENDIX A: GIFTS/AWARDS/INCENTIVE Notes 1. any property or service the value of which is so small (after taking into account the frequency with which similar benefits provided by the employer to employee) to make accounting for it unreonable or administratively impracticable. 2. Tickets given to to attend Boise State events treated taxable compensation, regardless of dollar value, subject to the following exceptions: a) exception, spouses and/or dependants may receive complimentary tickets to a Boise State sponsored event once a year without incurring any additional income tax liability. Departments not required to track these tickets but must ensure no single employee receives tickets more than once a year. b) No additional cost service exception the value of event tickets provided at no cost to and their dependants may be excluded from income if: i. The tickets sold to the general public in the ordinary course of the University s business; and ii. The University incurs no substantial additional cost (including forgone revenue) in providing tickets to. c) Tickets given to who attending events to cultivate donors will not be treated taxable compensation. 3. Tickets given to donors or other non- taxable. If the combined value of tickets or other gifts given to any individual exceeds $600 in a calendar year, the University must issue that individual a -MISC for tax reporting purposes. 4. gifts, awards or incentives given to non-resident aliens subject to 30% withholding and will be reported on a 1042-S. 5. In accordance with Idaho Code, Boise State may not give a gift to any government employee valued in excess of $50, regardless of actual cost to the Boise State employee. 6. Donations to Boise State Scholarship Funds in honor of individuals, either or non-, in lieu of plaques, awards or gift cards encouraged. Page 11 of 11

Gifts Presented to Non-Employees on Behalf of the University

University of California Policy G-42 Gifts Presented to Non-Employees on Behalf of the University Responsible Officer: Responsible Office: Executive Vice President Chief Financial Officer Financial Management