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.
Updates as of February 15, 2021. EFFECTIVE DATE: 9/1/2020
Hospitality Forms and Guidelines
General Expense Matrix
General Expense Category and Code
GENERAL EXPENSE TYPE CATEGORY:
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)
Alcoholic Beverages, including tax, gratuity and service charges.
No
Yes³
Per Written Agreement5
660927 or 660928
Meals and Light Refreshments (non-alcoholic) for business meetings and events attended by official guests e.g., employees from another work location (campus),
students, donors, individuals being recruited for employment, visitors & volunteers.
Yes¹
Yes ¹
Per Written Agreement5
660927 or 660928
Meals and Light Refreshments (non-alcoholic) for Employee meetings attended ONLY by employees of the same work location. It must serve a bona fide purpose, for example: a working lunch.
Yes 1,6
Yes ¹
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
Gifts for Personal Benefit (e.g. - weddings, anniversaries, baby showers, get well, birthdays, and graduation
gifts)
No
No
No
NA
Entertainment Services (e.g. - equipment and venue rental, décor, music & performers for social events)
that serve a bona fide business purpose
Yes
Yes
Per Written Agreement5
660820
Official Employee Morale and Recognition Events 6
Yes
Yes
Per Written Agreement5
660820
Gifts with expectation of benefit or other bona fide business purpose (e.g. - donor gifts)
No
Yes²
Per Written Agreement5
660846
Professional Organization Meeting
Yes
Yes
Per Written Agreement5
66 0962
Participation Incentives - research funded survey or study
Yes²
Yes²
Per Written Agreement5
66 0962
Participation Incentives - other
No
Yes²
Per Written Agreement5
660962
Promotional Items (when the occasion is appropriate)6
Yes
Yes
Per Written Agreement5
66 0962
Memberships in Social Organizations (e.g. - University clubs, civic organizations)
No
Yes
Per Written Agreement5
660820
Community Relations/Fundraising
Yes4
Yes4
Per Written Agreement5
Various (see list below)
Receptions - held in connection with conferences, meetings of learned society or professional
organization, meetings of student organizations and meetings of other CSU related
groups.
Yes
Yes
Per Written Agreement5
Various (see list below)
Spouse or Domestic Partner hospitality expense with bona fide business purpose.6
Yes
Yes
Per Written Agreement5
Various (see list below)
Student recruitment, student recognition events, and commencements (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 (see list below)
Student Athletes - Hospitality provided to student athletes and recruits must be in accordance with the
rules, regulations, guidelines, standards and procedures of the intercollegiate athletic
association’s national governing board , e.g. National Collegiate Athletic Association.
Yes
Yes
Per Written Agreement5
Various (see list below)
Revised 8/17/2020
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 as wages . A non-cash award or prize may have a taxable consequence to the employee if it does
not meet the IRS definition of de minim i s and infrequent. Refer to IRS for tax rules in resources and materials section.
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 and gifts 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
660927 – Other Catering
660928 – Other Non-Catering Food
660962 – Promo Items
660944 – Other Awards/Honors
660846 – SupSrv Gifts and Acknowledgements
660945 – Other Incentives
Various – Other Hospitality
Need Assistance?
For assistance, please email hospitality@csusm.edu
myCSUSM
