Policy 1212: Gifts to Non-Employees
Subject Area: Procurement and Payment Services
Responsible Office: Financial Services
Sponsor: Chief Financial Officer
Originally Issued: July 2014
Revised: April 2025
Refer Questions To: F&A Knowledge and Support Center, 773-702-5800
Purpose: To specify the type of gift that may be made to an individual who is not a University employee; with the exception of gifts to donors and volunteers given by University Alumni Relation & Development which should follow the guidelines stated in Policy 1217.
Policy
University departments are allowed to give a modest ($250 or less) gift to a non-employee for reasons such as:
- In lieu of an Honorarium
- In lieu of a Lecture Fee
- Prizes/Awards – Given at a fund-raising event, etc.
Gifts of $250 or less to non-employees may be in the form of a University check, gift card, or non-cash item.
Regardless of amount, all gifts are considered taxable income. Under Internal Revenue Service (IRS) rules, the University is required to report such payments if they equal, or exceed, $600 in a calendar year.
Expenses for gifts based on University/employee relationships must be charged to Account 74105–Non-Employee Gifts.
Exceptions to this policy will be granted only in rare and exceptional cases and must be pre-approved by the Associate Vice President for Finance.