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Entertainment Expense Form
1. Purpose
This form is required for payments to vendors or for reimbursement to employees for entertainment related
expenditures. It is required by IRS regulations to prevent taxability
of the expenditure to the individuals involved.
2. Instructions
Payment should be requested through a local funds voucher. This form, together with original receipts, must be
attached to that voucher for reimbursement. Submit the documents to Accounts Payable for processing.
Date- date activity occurred
Location - name of business establishment, restaurant etc. where activity occurred
Participants - List participants by name, title and affiliation if 10 or less. If more than 10 individuals participated,
you may supply a general description and approximate number of people that attended. For example: Reception for
Liberal Arts Distinguished Alumni attended by various University staff and community leaders. Approximately 75
attendees.
Purpose/Benefit to the University - Supply a brief explanation of the purpose of the activity and the benefit to the
University.
If payment is to a University employee, that individual should sign this form as should the department head. If the
payment is to an outside party or vendor, the form should be signed by the department head only.
3. University Policies
Purpose
Entertainment expenditures must comply with University policies which require that the expenditure should be
related to one or more of the following purposes: a) recognition or promotion of academic achievement, athletic
achievement, scholarship and/or service to the University; b) promotion or communication of intellectual ideas
and/or exchange of administrative and operational information on University programs or activities; c) support of
University sponsored student events and activities; d) recruitment of students, faculty, staff; e) assistance to the
Regents, accrediting agencies, officials from other Universities etc.; f) support of a program of continuing
education.
Fund Sources
Entertainment expenses may be paid from donated unrestricted gifts, discretionary accounts, conference and
continuing education income where provisions for such has been included in the registration fee; other locally
generated income not restricted for plant expansion, loan or scholarship funds. State funds may not be used for
entertainment expenditures.
Revised 2/99