2326.1 Gifts Based on Non-University Personnel

University departments may make a payment, in the form of a gift, to a non-employee for the following events:

1. In lieu of an Honorarium
2. In lieu of a Lecture Fee
3. For Recruitment

Payments in excess of $100.00 must be approved by the appropriate dean, resource center director, vice president or vice provost.

No alcoholic beverages should be purchased as a gift.

All gifts no matter what the dollar amount is considered taxable income.