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Meals and Hosting


When meal or hosting costs are determined necessary to conduct university business the transaction must be properly documented, and recorded timely (per Accountable Plan rules), to comply with IRS regulations:

  • Attach a receipt in ChromeRiver showing transaction date, place, and itemized details (not just a credit card payment receipt.)
  • For 12 or fewer participants, list the names of each individual and their organizational affiliation.
  • For 13 or more participants, clearly identify the name or nature of the group rather than listing individual names.
  • Provide a brief, but complete, description of the business purpose and/or topics discussed.
  • If non-business guests are also present at the meal, the cost should be separated by the restaurant, with only the expenses for business meals to be paid on a university credit card. If this is not done, the non-business meals should be identified as personal in Y-Expense.

Note: Meals not properly documented and recorded represent taxable income to either the participants or the responsible BYU employee.

Payment Methods

Payments for business meals and hosting are primarily made on a university credit card. A Fast Track payment request can be used if the vendor does not accept a credit card. For large group meals where the total meal cost is more than the purchasing card limit a purchase order should be completed in Marketplace.

Last updated: 08/09/2023

University Policy: Meals and Hosting