University of Nevada, Las Vegas




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About our Topics
The following topics are provided as a convenience. It does not reflect the entire list of policies and procedures in place at UNLV. However, we have attempted to list all topics as they relate to the Accounts Payable Office.

If Policy or Procedure has been changed, and is not reflected on these pages, the most current approved document will be in effect. We will make every attempt to update these pages in a timely manner. If you find a topic that needs to be updated, or included, feel free to contact us.

4505 S Maryland Pkwy
CSB Rm 245, Box 1053
Las Vegas, NV 89154-1053

(702) 895-3822

Host Policy: Download Host Communication Here

Host expenditures may be incurred for meals, beverage, and small gifts (excluding gift certificates) by or on behalf of employees, students, or guests of UNLV in the conduct of necessary business activities. Hosting must provide a benefit to UNLV through the establishment of good will, promotion of programs, or the creation of opportunities for meetings in which the mission of UNLV may be advanced. Small gifts in this context are $75.00 or less. (Gifts valued over $25.00 are taxable to the recipient. A signed IRS Form W-9 must be submitted to Accounts Payable when a gift valued over $25.00 is presented.)

Host expenditures may only be charged to designated UNLV host accounts. Signature authority for these accounts may not be delegated below the level of Vice President, Dean, or the Director of Intercollegiate Athletics. Host expenditures may not be used to pay or reimburse expenses not otherwise allowed by state regulations. Only soft funds may be used for host expenses.

Approved host expenditures have been divided into eight categories (see Hosting Categories).  
In addition and only as general policy guidance, the following examples of what are and what are not appropriate host expenditures are provided:

Host expenditures include, but are not limited to: 
food; beverage; small gifts; engraving on gifts and plaques for non-employees; flowers for special occasions; holiday decorations and cards; supplies for general reception areas (coffee, soft drinks, individually bottled water, disposable paper and plastic ware, etc.); etc.

Non-host expenditures include, but are not limited to:
bottled water, UNLV or LV logo giveaways (valued less than $25.00 per item) for advertising purposes (t-shirts, mugs, pens, pencils, key chains, hats, etc.), common area office decorations/accent pieces (pictures, paintings, plants, aquariums, furniture, etc.), UNLV logo shirts (advertising); non-host travel expenses; etc.

Host expenditures should be documented in accordance with Internal Revenue Service guidelines for expense substantiation. This includes, but is not limited to, amount, date, time, place, business purpose, and business relationship of those attending the function. This is referred to as the "who, what, when, where, and why" substantiation. In the case of large gatherings (e.g., seven or more persons), the identification of groups of people invited may be satisfactory. Information provided must be understandable to the casual observer. All receipts submitted for payment must be originals that clearly indicate the vendor and date. In addition, meal and beverage receipts should detail what was ordered whenever possible.

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Host Policy
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Table Purchases

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   This page was last updated: Monday, 21-Mar-2011 12:10:51 PDT
2004 University of Nevada, Las Vegas