Meals & Hosting Procedure

Documentation

When meal or hosting costs are determined necessary to conduct university business the transaction must be properly documented, and recorded timely (per Accountable Plan rules), to comply with IRS regulations:
 
  • Attach a receipt in Y-Expense showing transaction date, place, and itemized details (not just a credit card payment receipt.)
  • For 12 or fewer participants, list the names of each individual and their organizational affiliation.
  • For 13 or more participants, clearly identify the name or nature of the group rather than listing individual names.
  • Provide a brief, but complete, description of the business purpose and/or topics discussed.
  • If non-business guests are also present at the meal, the cost should be separated by the restaurant, with only the expenses for business meals to be paid on a university credit card. If this is not done, the non-business meals should be identified as personal in Y-Expense.

Note: Meals not properly documented and recorded represent taxable income to either the participants or the responsible BYU employee.

Payment Methods

Payments for business meals and hosting should be paid using a university payment tool (i.e. campus card, or purchasing, travel, or corporate card). In rare instances where a vendor will not accept a credit card, and time does not permit Fast Track processing, a convenience check may be obtained from Purchasing & Travel.

Annual Employee Dinner

The current allowable rate for the approved annual employee dinner is $20.50 for 2017 and $20.75 for 2018, per planned attendee including meals, decorations, entertainment, etc. Any excess must be paid by the individual participants.

Last updated: 11/07/2017

University Policy: Meals and Hosting
 
 

Contacts

Kevin Walker
kevin@byu.edu
801-422-6639
C-233 C ASB