Expenditure Policy - 5.5 Expenses not Allowed

5.5 Expenses not Allowed

A. Flowers: Flowers, house plants or flower arrangements for offices or as donations or gifts to employees are not permitted. Plants for public lobby or reception areas are permitted and are managed by Grounds Services.

B. Charitable donations to/for any individual or organization: Rare exceptions for gifts of cash may be approved by the President. Gifts of goods or services may be approved by the President, Provost or a Vice President. Receipts (or copies of receipts) for all gifts should be forwarded to the Controller’s Office.

C. Miscellaneous Supplies: Except as provided for by Dining Services in designated break rooms and by Health Services, miscellaneous items for faculty, staff or student personal use, such as break time coffee, tea, soda, snacks, candies, over the counter medications et cetera cannot be paid for with institutional funds.

D. Political expenses: IRS regulations clearly state that tax-exempt section 501 (c) (3) organizations are prohibited from participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for public office. Therefore, expenditure of College funds that in any way advocates, or could reasonably be perceived to advocate (or voice opposition to) a political party or candidate for elected office is expressly prohibited.

E. Gift cards: Because of the tax implications, gift cards cannot be given to employees except as a part of an approved employee recognition plan as explained in Section 5.6 below.

F. Other Expenses: Use of College funds to purchase items not consistent with Messiah’s core values and mission such as weapons, lottery and gambling, and tobacco products are not permitted.