• Employee appreciation events with only employees in attendance
• Special and social events with employees and spouses, significant others, or guests in attendance

Events should be:

• Cost effective
• In accordance with the proper use of public funds
• Directly associated with the conduct of official UCSD business
• In service of a clear UCSD business purpose with no personal benefit derived by either the official host or attending employees

Functions such as holiday parties or gatherings can be approved as exceptional entertainment if costs are:
• Limited to only the employees in attendance
• Within the allowable cost per person
• Permitted under the fund source

If a deposit is required for such an event, follow the guidelines to request an entertainment expense payment/ reimbursement, including obtaining the required approval signatures for exceptional entertainment. Indicate that the request is specifically for a deposit.

To request reimbursement for employee appreciation events: Follow all exceptional entertainment policy and include the list of attendees. If expenses exceed the per-person meal maximum, justification is required, including reasons why the higher costs were unavoidable and necessary to achieve a business purpose.

Holiday parties and gatherings that include the employee, employee's spouse, significant other, or other invited guests must serve a bona fide UCSD business purpose. For example, an expense incurred for a holiday gathering for the purpose of generating the goodwill of prospective University donors is considered a legitimate business objective.

If a deposit is required for such an event, follow the instructions to request an entertainment expense payment/ reimbursement, including obtaining the required approval signatures for exceptional entertainment. Indicate that the request is specifically for a deposit.

To request reimbursement for special and social events:
• Provide a guest list including names, titles, and either the occupation or business relationship.
• Provide written justification if expenses exceed the per-person meal maximum, including reasons why the higher costs were unavoidable and necessary to achieve a business purpose.

• Follow IRS policy when making payment for services to individuals such as servers or cooks.
• Remember that payment for these services is considered income to the recipient and must be reported to the IRS for tax purposes.
• Collect names and Social Security numbers of recipients of payments for personal services. Include your contact information in the request so that Travel staff can obtain the Social Security numbers and enter this data directly into a secured application at the time of processing.