UC San Diego SearchMenu

Employee Award and Gift Limits

Refer to the information below for per-person limits and tax treatment if the limit is exceeded.

Award or Gift Per-Person Limit* Tax Treatment if Limit Exceeded
Employee Recognition (including Spot Awards) $75 A
Employee Recognition: 1-month parking permit $250 C, D
Employee Recognition: 1-month transit pass $130 C, D
Length of Service $400 B
Retirement $400 B
Sympathy Gift — Tangible Personal Property $75 A
Sympathy Gift — Cash Contribution $200 E
Prizes and Other Gifts $75 A

Notes:

  1. If the cost (or value) of the award or gift exceeds $75, the entire amount is taxable.
  2. If the cost (or value) of a length-of-service or retirement award exceeds $400, only the amount in excess of $400 is taxable to the employee.
  3. If the cost (or value) of a monthly parking permit or transit pass award exceeds the per-person limit, only the amount in excess of the limit is taxable.
  4. The award amounts conform to the monthly pretax transportation limits that are indexed for inflation by the IRS.
  5. Since a contribution made to a charity must be made in the university's name, there is no tax consequence if the limit is exceeded.

*The per-person limits exclude incidental costs for engraving, packaging, insurance, sales tax, mailing, delivery, and gift wrapping that does not add substantial value to the gift.

Notice: UCSD's non-cash award policy is derived from UC Policy and Regulations. Published policy is decisive as it has been adapted to UCSD's organization, delegation of authority, terminology, and chart of accounts.