Meetings and Entertainment

See an overview of guidelines for meetings, programmatic activities, and entertainment (events).

Process to request payment or reimbursement

Payments and reimbursements are typically processed through Concur

Regardless of the payment method used, UC Entertainment policy applies (T&E Card charges, Out-of-Pocket Reimbursements, Payments to Vendors, and Recharges)

Event types

Most events for UC San Diego business are 1 of these 3 types of events, each with certain policies and guidelines:

• Meetings: Infrequent and only University employees in attendance
• Programmatic activities: In connection with student programs, community support or on-the-job meals
• Standard entertainment: Involving a guest-host relationship
• Special entertainment: Additional approval required by a vice chancellor or designee

Non-reimbursable events

Events that are personal in nature are not reimbursable, such as:

• Birthdays
• Weddings
• Anniversaries
• Baby showers, wedding showers
• Farewell gatherings for employees with less than 5 years of service and not separating from UC San Diego
• Retirement with less than 5 years of service

Expenses

Maximum per-person rates apply to all forms of payments such as T&E Card charges, Out-of-Pocket Reimbursements, Payments to Vendors, and Recharges. 

For entertainment expenses, review fund-source restrictions.

To simplify planning of individual events, purchases can be made in bulk if you:

• Limit the amount purchased to what will be used in a fiscal year
• Keep an inventory record (PDF) of all purchases

Review the Event Expense Report Checklist for guidance on what you need to do to ensure your expense report in Concur does not get returned. 

Receipts

An itemized receipt is required if an expense was $75 or greater, regardless of the per-person amount or the event total.

• Note: Your department may require receipts for all expenses, but UC San Diego policy requires a receipt only for an expense $75 or greater.

Guest/participant list

A guest or participant list with full names, title, and affiliation is required for meetings and all entertainment, but is not required for programmatic activities. For meeting/entertainment events, where the # of attendees exceeds 100 people, we do not require a list of attendees just an Attendee Group that shows the Attendee Count. For programmatic activities, provide a clear description of the attendees when you create the Attendee Group and make sure that the Attendee Count reflects the # of participants/guests.

Employees, Guests, and Volunteers meals or light refreshments may be provided to visitors, guests, members of the community, or employees where the purpose of the activity is primarily social or recreational, as long as there is an underlying business purpose in support of the University’s mission.

Alcohol

Fund-source restrictions apply.

A Campus Events with Alcoholic Beverages Form (electronic form) is required if alcoholic beverages were served on campus property and only if there were more than 30 people in attendance.

Frequency limits and tax implications

UC San Diego does not pay or reimburse frequent or routine expenditures for meals or light refreshments for employees as they are considered taxable income by the IRS.

For meetings and entertainment events, limit:

• Meals to once per month, per group
• Light refreshments to twice per month, per group

A meal or entertainment expense is taxable income if:

• The activity is not directly related to the employee's job
• The expense is lavish or extravagant under the circumstances
• The official host (or other designated employee) is not present when the activity takes place
• The expense is not substantiated with supporting documentation and a receipt if an expense is $75 or greater
• It is deemed the employee did not adequately account to UC San Diego for these expenses within a reasonable period of time

Questions

This information is designed to help you determine which policies and processes to follow. Your specific event may not be addressed. If you have questions, contact:

• Travel and Entertainment Team via Services & Support
• For questions about expenses for non-employee personal reimbursement, contact Payment request specialists via Services & Support.
• For questions about a contract with a service provider or insurance for non-UC San Diego food service brought onto campus property, contact Business Contracts Office.