Meals and Hosting
Documentation
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:
- Use the Hosted Meals expense item in the Workday expense report.
- Attach a receipt to the expense line that shows transaction date, place, and itemized details (not just a credit card payment receipt.)
- For 12 or fewer attendees, list the name of each meal attendee and their organizational affiliation in the Attendee(s) box.
- For 13 or more attendees, keep your name in the Attendee(s) box and then identify the name or nature of the group in the Memo box.
- Provide a brief, but complete, description of the business purpose and/or topics discussed in the Business Reason box.
- If personal 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, then you will need to itemize the expense line with one of the itemization lines identifying the personal amount and checking the Personal Expense box.
Note: Meals not properly documented and recorded represent taxable income to either the attendees or the responsible BYU employee.
Payment Methods
Payments for business meals and hosting are primarily made on a university credit card. A purchase requisition can be used if the supplier does not accept a credit card or when the total meal cost is more than the purchasing card limit.
Last updated: 12/26/2024
University Policy: Meals and Hosting