Departments can give retiring employees non-cash gifts in recognition of their accomplishments. Retirement gifts must be:

• Tangible, personal property
• Non-cash or non-cash equivalent (such as a non-negotiable gift card or gift certificate)
• $400 or less in cost
• Based on service and not the employee's classification
• Given as part of a meaningful ceremony

Approval: Department heads have the authority to approve transactions. A Signature Authorization form needs to be on file in Disbursements to provide the organization information for the approval authority.

Exceptions: The director of Disbursements and Travel must approve gifts and awards that exceed the per-person limit. See how to request an exception.

Taxability of awards and gifts: When UCSD policy is followed, non-cash awards and gifts are not taxable to the employee, see limits.

Funding sources: Allowable funding sources include:

• State funds
• Federal funds: Awards must meet the requirements outlined in OMB Circular A-21.
• Other funds: Fund guidelines must allow award expenditures. If a fund's guidelines are more restrictive than UCSD policy, the fund policy prevails.

Payment: For reimbursement or direct payment, please see How to Pay for a Retirement Gift. For the purchase of gift cards for use on campus, see How to Pay for Various UCSD Gift Cards.

Questions? Contact Robin Posner.