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Gift Matrix

Type of Gift or Award

Prizes, Gifts, and Appreciation or Recognition Awards ‐ tangible personal property

Examples: Plaque, memorabilia, clothing item, Bronco Shop Gift Certificate or other physical item

  • Recipient Type: Employee
  • Tax Free Per-Person Limit: $100
  • Timing/Frequency/Restrictions: Maximum amount per calendar year
  • Tax Treatment: Nontaxable if cost/value up to $100. If amount exceeds limit, the entire amount is taxable.
  • Allowable Funding Sources: Local or PR Funds
  • Reporting Requirements: Track in department. Report if amount exceeds Tax Free limit.
  • Reporting Method: Gift Award Incentive Form

Examples: Cash, gift cards, gift certificates, parking pass, event tickets (see Note 3)

  • Recipient Type: Employee
  • Tax Free Per-Person Limit: $0
  • Timing/Frequency/Restrictions: Once per calendar year
  • Tax Treatment: Entire amount is taxable
  • Allowable Funding Sources: Local or PR Funds
  • Reporting Requirements: No tax-free limit, reporting required
  • Reporting Method: Gift Award Incentive Form

Retirement or separation ‐ tangible personal property

Examples: Plaque, memorabilia, clothing item or other physical item

  • Recipient Type: Employee
  • Tax Free Per-Person Limit: $10 per year of service, minimum of 5 years, amount cannot exceed $400. Must be verified with HR.
  • Timing/Frequency/Restrictions: At time of retirement or separation from the University
  • Tax Treatment: Nontaxable up to limit, amount over limit is taxable
  • Allowable Funding Sources: Appropriated, Local or PR funds
  • Reporting Requirements: Track in department. Report if amount exceeds Tax Free limit.
  • Reporting Method: Gift Award Incentive Form

Retirement or separation ‐ cash or cash equivalent

Examples: Cash, gift cards, gift certificates

  • Recipient Type: Employee
  • Tax Free Per-Person Limit: $0
  • Timing/Frequency/Restrictions: At time of retirement or separation from the University
  • Tax Treatment: Entire amount is subject to withholding
  • Allowable Funding Sources: Appropriated, Local or PR funds
  • Reporting Requirements: No tax-free limit, reporting required
  • Reporting Method: Gift Award Incentive Form

Bereavement or serious illness ‐ tangible personal property

Examples: Flowers, balloons, other physical item

  • Recipient Type: Employee
  • Tax Free Per-Person Limit: $100
  • Timing/Frequency/Restrictions: As appropriate per policy 6230
  • Tax Treatment: Nontaxable if cost/value up to $100. If amount exceeds limit, the entire amount is taxable.
  • Allowable Funding Sources: Local or PR funds
  • Reporting Requirements: Track in department. Report if amount exceeds Tax Free limit.
  • Reporting Method: Gift Award Incentive Form

Bereavement or serious illness ‐ donation

Examples: Cash contribution to an allowable charity - cannot be religious or political organization

  • Recipient Type: Employee
  • Tax Free Per-Person Limit: $100
  • Timing/Frequency/Restrictions: As appropriate per policy 6230
  • Tax Treatment: Nontaxable
  • Allowable Funding Sources: Local or PR funds
  • Reporting Requirements: Track in department.
  • Reporting Method: Send donor letters to taxreporting@boisestate.edu.

Bereavement or serious illness

Examples: Flowers, balloons, other physical item, Cash contribution to an allowable charity - cannot be religious or political organization

  • Recipient Type: Nonemployee
  • Tax Free Per-Person Limit: $100
  • Timing/Frequency/Restrictions: As appropriate per policy 6230
  • Tax Treatment: Nontaxable
  • Allowable Funding Sources: Local or PR funds
  • Reporting Requirements: Track in department.
  • Reporting Method: Send donor letters to taxreporting@boisestate.edu.

Program Incentives for participation in projects or surveys

Examples: Cash, gift cards, gift certificates

  • Recipient Type: Nonemployee (employees see Note 4)
  • Tax Free Per-Person Limit: $0
  • Timing/Frequency/Restrictions: As appropriate
  • Tax Treatment: Self-reportable as received. Boise State is required to report amounts of $600 and more per calendar year on form 1099.
  • Allowable Funding Sources: Local, PR or Grant
  • Reporting Requirements: Track amounts up to $250 in department; report amounts of $250 and greater.
  • Reporting Method: Gift Award Incentive Form

Prizes, Gifts and Awards

Examples: Any award type - includes cash, cash equivalent and tangible items

  • Recipient Type: Nonemployee
  • Tax Free Per-Person Limit: $0
  • Timing/Frequency/Restrictions: As appropriate
  • Tax Treatment: Self-reportable as received. Boise State is required to report amounts of $600 and more per calendar year on form 1099.
  • Allowable Funding Sources: Local or PR Funds
  • Reporting Requirements: Track amounts up to $250 in department; report amounts of $250 and greater.
  • Reporting Method: Gift Award Incentive Form

Note 1

The annual per‐person limit does not include incidental costs, such as costs for engraving, packaging, insurance, sales tax, mailing and the cost of gift wrapping that do not add substantial value to the gift.

Note 2

Limits are for U.S. residents for tax purposes only. Contact Tax Reporting if nonemployee awards are provided to non‐US taxpayers.

Note 3

Limitations for using event tickets as gifts

a. Tickets given to employees to attend Boise State events are treated as taxable compensation, regardless of dollar value, subject to the following exceptions:

b. De minimis exception – employees, spouses and/or dependents may receive complimentary tickets to a Boise State sponsored event once a year without incurring any additional income tax liability. Departments are responsible to ensure no employee receives tickets more than once per year.

c. No additional cost service exception – the value of event tickets provided at no cost to employees and their dependents may be excluded from income if:

1. The tickets are sold to the general public in the ordinary course of the University’s business; and
2. The University incurs no substantial additional cost (including forgone revenue) in providing tickets to employees.

d. Tickets for employees who are attending events to cultivate donors are not taxable. Tickets for family members accompanying the employee are taxable.

e. Tickets provided to donors, guests and other nonemployees are taxable. If the combined value of the tickets and other gifts or awards provided to any individual totals $600 or more, the University is required to report on form 1099.

Note 4

Typically, any university employee participating in a human subject study will perform services that are substantially unrelated to his or her regular university job. In such cases, human subject payments to university employees will be reported as outlined above. In the unusual situation that the services of a university employee are in fact substantially similar to his or her regular university job, the human subject payment will be reported to University Financial Services, regardless of amount, and added to employee compensation through the university’s payroll system.