Issuance Date: February 2009
Last Revision: February 2017
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.
To govern University honoraria payments.
This policy primarily responds to the guidance of the IRS, which governs the taxation of payments to both US and foreign nationals.
Accounts Payable Department
Last revised: February 2017
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.
To see the full text of this policy, please use the link on the right.