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Honoraria

Issuance Date:  February 2009

Last Revision:  February 2017 

 

POLICY STATEMENT

An honorarium payment is a gratuitous payment to a lecturer or a professional person outside the University community (not a University faculty or staff member) as an expression of thanks.

 

This Policy outlines the circumstances in which the University can provide payment to guests who are U.S. citizens and foreign nationals, and describes the associated tax implications. 

 

REASON FOR THE POLICY

To govern University honoraria payments.

 

PRIMARY GUIDANCE TO WHICH THIS POLICY RESPONDS

This policy primarily responds to the guidance of the IRS, which governs the taxation of payments to both US and foreign nationals. 

 

RESPONSIBLE UNIVERSITY OFFICE

Accounts Payable Department

 

REVISION HISTORY

Last revised: February 2017

 

WHO IS GOVERNED BY THIS POLICY

This policy governs the payment of honoraria.  All University personnel who process honoraria payments or who manage employees who process these payments are governed by this policy. 

 

WHO SHOULD KNOW THIS POLICY

It is the responsibility of all University personnel who process honoraria payments to know this policy.  Additionally, Accounts Payable staff who process these payments should know this policy.

 

EXCLUSIONS AND SPECIAL CONSIDERATIONS

Not applicable

 

To see the full text of this policy, please use the link on the right.