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 AUGUST 17, 2020. EFFECTIVE DATE: 9/1/2020

Hospitality Forms and Guidelines

Hospitality Guidelines

Hospitality Form

General Expense Matrix

General Expense Type Category	Funding Source			Account Code
Expenditures/Occasions	All University CSU Trust/Operating Funds (excluding 496)	Auxiliary Funds must comply with Auxiliary procedures (85xxx per written agreement)	496 Misc. Trust Funds	Account codes to be used for purchase (see list below)
Alcoholic Beverages, including tax, gratuity and service charges.	No	Yes³	Per written Agreement	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	Yes¹	Per written Agreement	660927 or 660928
Meals and Light Refreshments (non-alcoholic) for business meetings and events attended ONLY by employees of the same work location where the participants are required to work through the meal period (campus).	Yes¹	Yes¹	Per written Agreement	660927 or 660928
Awards and Service Recognition, Retirement - minimum 5 years of service.	Yes	Yes	Per written Agreement	660944
Bereavement Gift Expenditures such as flowers, plant, or card for employees or former employees.	No	Yes	Per written Agreement	660846
Personal Benefit (weddings, anniversaries, baby showers, get well, and birthdays).	No	No	No	NA
Entertainment Services e.g., equipment and venue rental, décor, music & performers.	No	Yes	Per written Agreement	660820
Employee Meetings & Recognition Events including official employee morale functions (must serve a bona fide business purpose).	Yes	Yes	Per written Agreement	660820
Gifts with expectation of benefit or other bona fide business purpose	No	Yes	Per written Agreement	660846
Professional Organization Meeting	Yes	Yes	Per written Agreement	660962
Promotional Items - Non-Employees	Yes	Yes	Per written Agreement	660962
Promotional Items - Employees	Yes²	Yes	Per written Agreement	660962
Memberships in Social Organizations e.g., University clubs, civic organizations.	No	Yes	Per written Agreement	660820
Community Relations/Fundraising	Yes	Yes	Per written Agreement	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 Agreement	Various (see list below)
Spouse or Domestic Partner hospitality expense with bona fide business purpose.	Yes	Yes	Per written Agreement	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 Agreement	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 Agreement	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 ($25), 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 minimis and infrequent. Refer to IRS for tax rules in resources and materials section.

3) Alcohol purchases must follow the CSUSM Alcohol Policy.

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

660820 – Other Hospitality

When determining whether a hospitality expense is appropriate, the approving authority must: evaluate the importance of the event in terms of the costs that will be incurred, the benefits to be derived from such an expense, the availability of funds, and any alternatives that would be equally effective in accomplishing the desired objectives.

For assistance, email: accountspayable@csusm.edu