Entertainment Reimbursement

UCSD allows the provision of meals or light refreshments for an event, such as a meeting, entertainment, and programmic activity, if it serves a bona fide UCSD business purpose.

UCSD FAQs

Event types

Most events for UCSD business are 1 of these 3 types of events, each with certain policies and guidelines:

Non-reimbursable events

Events that are personal in nature are not reimbursable, such as:

  • Birthdays
  • Weddings
  • Anniversaries
  • Farewell gatherings (other than retirement)

Expenses

Maximum per-person rates apply.

For entertainment expenses, review fund-source restrictions.

To simplify planning of individual events, purchases can be made in bulk if you:

  • Limit the amount purchased to what will be used in a fiscal year
  • Keep an inventory record (PDF) of all purchases

Receipts

An itemized receipt is required if an expense was $75 or greater, regardless of the per-person amount or the event total.

Guest/ participant list

A guest or participant list is required for meetings and all entertainment, but is not required for programmatic activities.

Alcohol

Fund-source restrictions apply.

A Use of Alcoholic and/ or Malt Beverages Form (PPM 510) (PDF) is required if alcoholic beverages were served on campus property.

Frequency limits and tax implications

UCSD does not pay or reimburse frequent or routine expenditures for meals or light refreshments for employees as they're considered taxable income by the IRS.

For meetings and entertainment events, limit:

  • Meals to once per month, per group
  • Light refreshments to twice per month, per group

A meal or entertainment expense is taxable income if:

  • The activity is not directly related to the employee's job
  • The expense if lavish or extravagant under the circumstances
  • The official host (or other designated employee) is not present when the activity takes place
  • The expense is not substantiated with supporting documentation and a receipt if an expense is $75 or greater

Requesting payment or reimbursement

Please submit the receipt and a guest list to your fund manager.

Department Reimbursement Forms