Fort Hays State University > About FHSU > Academic Divisions > Office of the Provost > Faculty and Unclassified Handbook > Ch 6 Gifts Purchased
Office of the Provost
Gifts, prizes, awards and promotional items can be purchased using
departmental (State) funds. Use of
departmental funds for the purchase of gifts, prizes and awards must be
approved in advance by the appropriate Vice President or delegate after
submission of a plan detailing the following:
Upon approval by the appropriate Vice President or delegate, the plan
must be submitted to the Vice President for Administration and Finance for
review and final approval.
The sponsor should keep in mind that regardless of the value of the
gift, prize or award, the State and IRS require tax information be collected
and submitted to the accounts payable department before payment of the gift,
prize or award can be processed. In the
case of foreign nationals the IRS and State require mandatory withholding of
35% of the value of the item. In the
event the sponsor plans to pay for the added cost of the tax withholding the
department should plan to pay an additional 53% of the value of the gift, prize
or award over the prize value.
Definitions are as follows:
Under no circumstance can state funds be used to purchase gifts, prizes,
awards or promotional items for employees.
Adopted by President's Cabinet (07/13/11).Back to Chapter 6