X. Entertainment Expenses

Entertainment expenses are expenses for ordinary and necessary business entertainment, including food, beverages, and social or recreational activities. The determination of what entertainment expenses are reimbursable is the responsibility of the appropriate Dean, Vice-President or department head. Entertainment expenses may not be reimbursed under federal grants and contracts. In general, entertainment expenses are paid in accordance with the procedures described above for travel expenses.

In order for reimbursed entertainment expenses not to be reportable to the Internal Revenue Service as compensation, Expense Reports should have receipts attached and should include the following information:

• the amount of the expense;
• the date and place the expense was incurred;
• the business purpose of the expense;
• identification of the person(s) or group being entertained; and the business relationship of the person(s) or group entertained to the College.