POLICY 07:01:02

BUSINESS MEALS

This policy is consistent with Tennessee Board of Regents Policy No. 4:07:00:00

Purpose

The purpose of this policy is to establish Pellissippi State Community College processes and procedures regarding reimbursement for business meals and recognition events.

Policy/Guideline

1. Business Meals
   1. The institution may pay or reimburse properly documented meals which have a
      clear business purpose and setting.
      1. Business meals generally include at least one non-institutional employee.
         However, occasional gatherings of institutional employees may be
         reimbursed as business meals.
      2. Expenses may be incurred only for those individuals whose presence is
         necessary to the business discussion.
      3. In addition to an itemized receipt, IRS rules of substantiation of business expenses
         require documentation of the time, date, place, specific topic of discussion and
         attendees at the meals.
         1. Please note that the documentation requirements apply to all on-campus or
            off-campus business meals, regardless of payment method.
         2. Accordingly, all on-campus dining facilities require this documentation
            for all meals charged to departmental accounts.
      4. The institution will deny reimbursement for meal expenses that lack
         documentation or a clear business purpose. Gatherings that are primarily social in
         nature do not qualify for payment or reimbursement as business meals.
2. Recognition Events
   1. Institutional funds may be used to purchase food and non-alcoholic beverages for
      recognition, appreciation and/or retirement events if the event is in accordance
      with institutional policies and is reasonable in number and events per fiscal year
      and amount spent.
   2. Recognition gifts and retirement plaques are allowable up to a reasonable value
      limit per employee/retiree recognized, if in accordance with institutional policies.

Sources
TBR Policy 4:07:00:00; T.C.A. § 49-8-203; IRS Rules

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Adopted by TBR: December 5, 2003
Revised by TBR: December 2, 2005
Revised by TBR: September 28, 2007
Revised by TBR: June 19, 2015
Reviewed/Recommended: President’s Council, August 28, 2023
Approved: President L. Anthony Wise, Jr., August 28, 2023