Hospitality
It is the policy of the California State University (CSU) that expenses may be paid
to the extent that such expenses are appropriate, reasonable and serve a purpose consistent
with the mission and fiduciary responsibilities of the CSU. The policy governs the
manner and extent to which the CSU and its auxiliaries may provide hospitality to
its employees, students, donors, guests, and volunteers.
Hospitality Forms and Guidelines
Sample Hospitality Forms
General Expense Matrix
General Expense Category and Code
GENERAL EXPENSE TYPE CATEGORY: Expenditures/Occasions
FUNDING SOURCE: All University CSU Trust/Operating Funds (excluding 496)
FUNDING SOURCE: Auxiliary Funds must comply with Auxiliary procedures (85xxx per written agreement)
FUNDING SOURCE: 496 Misc. Trust Funds
ACCOUNT CODE: Account codes to be used for purchase (see list below)
CHANGES
Alcoholic Beverages, including tax, gratuity and service charges.
No
Yes3
Per Written Agreement5
660927 or 660928
Awards/Prizes and Service Recognition (e.g., minimum 5 years of service, or awards presented during an official activity).
Yes2
Yes
Per Written Agreement5
660944
Bereavement Gift Expenditures (e.g., flowers, plant, or card for employees or former employees).
No
Yes
Per Written Agreement5
660846
Community Relations
Yes4
Yes4
Per Written Agreement5
Various
New category. No longer combined with Fundraising.
Donor Gifts - Gifts with the expectation of benefit or other bona fide business purpose.
No
Yes2
Per Written Agreement5
660846
Employee Business Meetings - Meetings which serve a bona fide business purpose and are administrative in nature.
Yes1,6
Yes1
660927 or 660928
New category
Employee Morale and Official Recognition Events 6
Yes
Yes
Per Written Agreement5
660820
Fundraising
Yes4
Yes4
Per Written Agreement5
Various
New category. No longer combined with Community Relations.
Gifts for Personal Benefit (e.g., weddings, anniversaries, baby showers, get well, birthdays, and graduation
gifts).
No
No
No
NA
Meals and Light Refreshments (non-alcoholic) for business meetings, events, and for
employee-only meetings attended by official guests, employees from another campus, students, donors, individuals
being recruited for employment, visitors, and volunteers. Meals for employees only
must serve a bona fide business purpose, for example: working lunch.
Yes1,6
Yes1
Per Written Agreement5
660927 or 660928
Combined meal category for all allowable events. There is no longer a distinction
between the meal type. The distinction is made by the attendee type.
Memberships in Social Organizations (e.g., University clubs, civic organizations).
No
Yes
Per Written Agreement5
660820
Participation Incentives - research-funded survey or study, student participation in events.
Yes
Yes
Per Written Agreement5
660962
Participation Incentives - other (Auxiliary funding only).
No
Yes2
Per Written Agreement5
660945
Account code change.
Professional Conference, Meeting or Reception - Meetings or receptions of learned society or professional organization and meetings
of other CSU-related groups. It does not include meetings or conferences of University-only
or Auxiliary employees.
Yes
Yes
Per Written Agreement5
Various
New category. Combined categories for Professional Meetings and Receptions.
Promotional Items - (when the occasion is appropriate)6
Yes
Yes
Per Written Agreement5
660962
Recreational and Sporting Events - (Athletics only).
Yes
Yes
Per Written Agreement5
Various
New category that replaces Entertainment Events.
Student recruitment, student engagement, student recognition events - (subject to related policies/procedures such as the gift card purchasing procedures
or student payment policy). Graduation gifts are not permissible.
Yes
Yes
Per Written Agreement5
Various
Revised 2/22/2023
FOOTNOTES:
1) Meals or light refreshments provided to employees may be permitted if the meal
is integral to the business function, infrequent and modest. Meals or light refreshments
(limited to no more than twelve times per year, per group) provided in the course
of an event may not exceed the maximum per person rate for breakfast ($35), lunch
($50), dinner ($75) and light refreshments ($60). These rates are inclusive of beverages,
labor, sales tax, delivery fees, and other service fees.
2) Cash and cash equivalent items such as a gift card and gift certificate, no matter
how small, are always taxable to the employee . A non-cash award or prize may have a taxable consequence to the employee if it does
not meet the IRS definition of de minimis and infrequent. Refer to IRS for tax rules
in resources and materials section. Monetary awards paid to employees or student
assistants must be paid through Payroll.
3) Alcohol purchases for on campus events must follow the CSUSM Alcohol Use Policy.
An Alcohol Approval Form must be submitted in addition to the Hospitality Form. Alcohol
purchases for off-campus events must follow the special circumstance guidelines below.
4) Payment or reimbursement for attendance at a community relations activity or fundraising
event must include documentation of the individual names, affiliations, and direct
or indirect benefit(s) to the CSU to be derived from the expense.
5) Expense must be consistent with the original intent of the funding sources (revenue)
as documented in the trust.
6) For public relations considerations, consider using Auxiliary funding sources for
employee items/events.
Account Codes
660944 – Other Awards/Honors
660927 – Other Catering
660820 – Other Hospitality
660945 – Other Incentives
660928 – Other Non-Catering Food
660962 – Promo Items
660846 – SupSrv Gifts and Acknowledgements
Need Assistance?
For assistance, please email hospitality@csusm.edu