General Description
Policy Summary:
When the use of university funds is inappropriate, departments may take up voluntary collections of
personal funds to purchase gifts for an employee or group of employees.
Purpose:
employees using university funds for expressions of sympathy or employee recognition, and the
acceptance of gifts offered by third parties to university employees.
Scope:
Policy Content
Gift and gift cards for employees for any occasion, including Christmas, birthday, graduation or Secretary's Day, are the personal responsibility of the individual wishing to send the gift. These are not to be charged to the University. University funds may be used to purchase gift cards under $50 for business related purposes, such as thanking students for serving on a Trinity in Focus panel or other related activities for which the student is not paid by the University for the services rendered.
Flowers sent on major occasions are not classified as gifts and thus may be purchased with University funds. Major occasions include the death of a loved one, hospitalization, and the birth or adoption of a child.
Retirement gifts may be purchased with University funds not exceeding $100 in value.
The policy pertains only to gifts, not to meals, travel expenses, and other categories of expenses covered elsewhere in the Finance & Administration Policies.
In a very limited number of cases a gift or memento may be desired to be presented to a non-university individual in lieu of an honorarium or other payment for some service the individual has performed for the University, When appropriate and with the approval of the Vice President, a gift may be charged to a department's supply and expense account. Such expenditures must be fully documented with original receipts and an explanation of the University business related purpose of the expense, including the name of the recipient.
There are certain University wide events such as The Phonathon, United Way Breakfast, Purchasing Vendor Fair, Human Resources Monthly Birthday Party, which are permitted to give gifts and gift cards to employees and students where the recipients are unknown until their name is drawn.
Performance Evaluation
Consequences of Policy Violation:
Failure to adhere to this policy may result in the value of the gift being considered reportable as taxable
compensation to the employee, subject to appropriate federal and state withholding requirements and
included in the employee’s year-end Form W-2, Wage and Tax Statement.
Terms & Definitions
Terms and Definitions:
|
Term: |
Definition: |
|---|---|
| Gift |
A cash or non-cash item given as a gesture of goodwill or appreciation, or in recognition of, or in connection with a holiday season, or some other purpose not specifically related to regular job performance. Examples may include holiday or birthday gifts. |
| Non-Cash Item |
A gift of tangible personal property such as a plaque, electronic equipment, T-shirts, flowers, etc. Tangible personal property does not include cash, cash equivalents, gift cards, gift coupons, certain gift certificates, meals, and other similar items |
| Gift Card |
A form of payment, physical or virtual, for a specified cash value for goods or services. This includes but is not limited to: gift cards or certificates to physical stores, including the University Bookstore, online stores, and restaurants. Their value is seen as the equivalent to cash by the Internal Revenue Service and should be treated in the same manner as such. |
Revision Management
Revision History Log:
|
Revision #: |
Date: |
Recorded By: |
|---|---|---|
| v2.0 | 7/14/2025 3:19 PM | Pamela Mota |
| v1.0 | 8/1/2019 10:31 AM | Holly Warfel |
Vice President Approval:
|
Name: |
Title: |
|---|---|
| Mark Detterick | Vice President for Finance and Administration |