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Business Meals & Entertainment

Policy Title: Business Meals & Entertainment

Summary: Business meal and entertainment expenses may be allowed if ordinary, necessary, and reasonable. The main purpose of the expense must be the active conduct of business with the general expectation of generating revenue or other specific business benefit at some future time. Engagement in business should exist directly before, directly after, or within the entertainment period.

Policy Category: Financial
Policy Owner: Office of Finance
Policy Status: Active
Effective Date: December 2008

Policy Document

Download: Business Meals & Entertainment (pdf)

Applicable Resources:

Accounts Payable Guidelines

Travel Expense Reimbursement Form

IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses, chapter 2 Entertainment

IRS Publication 463, Travel, Entertainment, Gift and Car Expenses, Chapter 6 How To Report

IRS Publication 15-B, Employer's Tax Guide to Fringe Benefits, De Minimis (Minimal) Benefits