A sympathy gift can be given to an employee or a member of the employee's family in the event of a major illness or death. These gifts must be:

• Tangible, personal property (non-cash)
• $75 or less in value

Examples of sympathy gifts:

• Flowers
• Plants
• Fruit
• Books
• Non-negotiable gift certificate

A cash contribution, not to exceed $200, can be made in lieu of a tangible gift. The contribution must be accompanied by an official transmittal letter stating the donation was made on the behalf of the university.

Approval: Department heads have the authority to approve transactions. A Signature Authorization form needs to be filed 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: Use non-state and non-federal funds. For any non-state or non-federal funds used, the individual fund guidelines must allow prizes and incentive gift expenditures. If a fund's guidelines are are more restrictive than UCSD policy, the fund policy prevails.

Payment: For either reimbursement or direct payment, see How to Pay for a Sympathy Gift.

Questions? Contact Robin Posner, (858) 534-0859.