Use unallowable sub account 9907. See Financial Policy 1013 for additional information on the treatment of Unallowable Costs.

Refer to Gifts Based on University Employee Relationships.

Refer to Membership Fees and Dues for Social, Dining, Airline and Hotel Clubs

Domestic
International

If First or Business class air travel is approved, the cost of the upgrade coupons should be recorded in unallowable cost sub 9912 on grant account.

Prior approval from Risk Management required. 

Prior approval from the Office of Legal Counsel is required.

Reimbursable up to coach fare.

Refer to Independent Personal Services

Refer to Independent Personal Services

Per IRS regulations, any special benefit arrangement that exceeds the normal benefits extended to all employees constitutes taxable income and must be processed through the Payroll System. 

All special benefits arrangements require the prior approval of: 

• The Provost's Office for academic employees 
• Human Resources for non-academic employees 

Use unallowable sub account 9907. Refer to Financial Policy 1013 for additional information on the treatment of Unallowable Costs. 

Refer to Gifts Based on University Employee Relationships. 

Use unallowable sub account 30xx. Refer to Financial Policy 1013 for additional information on the treatment of Unallowable Costs. 

Per IRS regulations, in order for the reimbursement to be considered a non-taxable payment, the employee must provide the following information about the meeting or activity along with receipts: 

• The specific purpose. 
• Date and place. 
• Names of the individuals attending. 
• If an individual is not a University employee, the name of the company or institution that the individual represents must be provided. 
• If more than 10 people attend, they may be identified as a single body. 
• Do not charge a grant or contract unless the terms specifically allow it. 
• Restricted Funds must approve and activate the sub account before you may charge a grant or contract. 

Reimbursable up to coach fare plus. 

Refer to Insurance Coverage on Rented Automobiles

Refer to Memberships Fees and Dues for Quadrangle Club, Airline Clubs, Hotel Clubs

Domestic
International

Foreign - item is reimbursable.

Refer to Equipment 

Charge sub account 39xx, Professional Development. Do not charge a tuition sub account. 

A copy of the conference registration form and paid receipt must be provided. 

Refer to Traveler's Tips - Conference Registration

Requires the approval of both the VP for University News and Community Affairs and the VP and Chief Financial Officer. 

Use unallowable sub account 9905. Refer to Financial Policy 1013 for additional information on the treatment of Unallowable Costs. 

Refer to Gifts to Other Not-for-Profit Organizations. 

Refer to Traveler's Tips - Foreign Currency 

Refer to Stolen, Lost or Damaged Property, Personal or University

Use unallowable sub account 9907. Refer to Financial Policy 1013 for additional information on the treatment of Unallowable Costs. 

Refer to Gifts Based on University Employee Relationships. 

Exception: Spouse or dependent travel during the employee recruitment/hiring process is allowed under TRAVEL POLICY 1202 and does not require Provost or Chief Financial Office approval.

Refer to Independent Personal Services

Refer to  Independent Personal Services

All equipment must be purchased using a University purchase order and is therefore not reimbursable. 

For University accounting purposes, equipment is defined as a piece of property which has; 

• an expected life of one year or more,

AND 
• a cost of $5000 or more. 

Includes travel to Alaska, Hawaii and destinations outside of  North America.

Grants and contracts may use different definitions. Refer to the agency's guidelines. Federal regulations require the use of American flag carriers (American owned).  Contact Restricted Funds for exceptions and all other questions pertaining to foreign travel charged to grants or contracts. 

Refer to Travelers' Tips - Air Carriers

Refer to Equipment and Furniture 

Cash gifts or cash equivalents such as checks, gift certificates, and US savings bonds, are prohibited.

Use unallowable sub account 9907. Refer to Financial Policy 1013 for additional information on the treatment of Unallowable Costs. 

Modest ($200 or less) non-cash gifts are allowed if the following conditions are met; 

• Birth or adoption of a child, 
• Death or illness of employee or employee's immediate family member, 
• Employee is leaving or retiring from the University. 

Prior approval from the Office of the Provost is required. 

Use unallowable sub account 9907. Refer to Financial Policy 1013 for additional information on the treatment of Unallowable Costs. 

Use unallowable sub account 9907. Refer to Financial Policy 1013 for additional information on the treatment of Unallowable Costs. 

Modest ($200 or less) cash donations to other not-for-profit and charitable organizations in the name of a deceased employee or a member of an employee's immediate family are allowed as an exception to Financial Policy 1206.

All payments must be made directly to the organization by the University. 

"All other" gifts require prior approval from both the Vice-President for University News and Community Affairs and the Vice-President and Chief Financial Officer. 

Refer to Financial Policy 1206 for additional information on Gifts to Other Not-for Profit and Charitable Organizations. 

Original paid statement from the hotel is required. Credit card receipt alone is not sufficient. Educational discounts may be available. Will only reimburse employee for single occupancy. 

Refer to Lodging, What Documentation Do I Need To Be Reimbursed.

The University will only reimburse an individual for actual expenses. Therefore, the University will not reimburse a traveler for a free hotel voucher.

Refer to Membership Fees and Dues for Social, Dining, Airline and Hotel Clubs

Use unallowable sub account 9907. Refer to Financial Policy 1013 for additional information on the treatment of Unallowable Costs. 

Refer to Gifts Based on University/Employee Relationships

Per IRS regulations, payments for personal services constitute reportable and taxable income. Therefore, these payments must be made directly to the individual or business entity. Process these payments through the Payroll System or as Independent Contractor payments. Examples of independent personal services include, but are not limited to: 

• Consultants 
• Entertainers 
• Individuals providing secretarial and food services (e.g., bartenders, waitresses/waiter) 

Covered free of charge by University of Chicago Travel Accident Insurance Program. Refer to the Staff Benefits Summary Plan Description. Prior to the trip, call Risk Management regarding coverage for students and non-employees on University Business.

The University will not reimburse for extra cost of coverage for 

• Personal accident insurance 
• Liability insurance 
• Personal Effects Insurance 

Collision Damage Waiver (CDW) is not reimbursable for car rented in the U. S.

Prior approval from the Office of Legal Counsel is required.

Reasonable tips are also reimbursable.

Refer to Stolen, Lost, or Damaged Property, Personal or University

Business meals are defined as meals taken with students, donors, colleagues, or individuals from companies during which specific University business discussions take place. 

Use unallowable sub account 30xx. Refer to Financial Policy 1013 for additional information on the treatment of Unallowable Costs. 

Per IRS regulations, in order for the reimbursement to be considered a non-taxable payment, the employee must provide the following information about the meeting or activity along with receipts: 

• The specific purpose. 
• Date and place. 
• Names of the individuals attending. 
• If an individual is not a University employee, the name of the company or institution that the individual represents must be provided. 
• If more than 10 people attend, they may be identified as a single body. 
• Do not charge a grant or contract unless the terms specifically allow it. 
• Restricted Funds must approve and activate the sub account before you may charge a grant or contract. 

• Original charge card receipt (no check stubs) required if meal exceeds $75. 
• Traveler must provide written justification whenever the cost of a meal is $75 or more per person. 
• Use unallowable sub account 30xx. Refer to Financial Policy 1013 for additional information on the treatment of Unallowable Costs. 

Refer to Traveler's Tips - Per Diem Reimbursements

Reimbursement of individual membership fees and dues must be authorized in writing, as appropriate, by the President, Provost, Vice President(s), or Dean's. Must benefit University's mission and support job-related responsibilities. 

Per IRS regulations, these reimbursements may constitute reportable income.  Process through the Payroll Department on an Extra Service Payment Form (UPP Form #172). May not be charged to Federal grant and contracts. Use unallowable sub account 9907. Refer to Financial Policy 1013 for additional information on the treatment of Unallowable Costs. 

Payments of institutional membership fees and dues should be made directly to the association or organization, and therefore are not reimbursable. Benefits derived must be in accordance with the University's mission of instruction, research, and public service. Written authorization of Dean, Director or Vice President is required.

Individual memberships must support the individual's job-related responsibilities. Membership fees and dues in professional organizations such as, the American Medical Association or the Modern Language Association, are reimbursable and should be charged to Professional Development, sub account 39xx.

Reimbursable up to coach fare.

Refer to Relocation Expenses

Refer to Independent Personal Services

• Payments for the daily, monthly or annual parking fees of employees at their primary work location must be authorized, in writing, by the appropriate Dean, Vice President, Department Chairman, or Director.
• These payments are taxable as wages according to IRS regulations.
• If departments want to include the cost of parking as part of an employee’s annual compensation package, then the department should do so by adding an appropriate amount in the calculation of the employee’s regular salary.
• The employee can then choose to spend the salary on parking, transit or vanpools using pre-tax dollars, or keep the salary which would, of course, be subject to taxation. 
• Departments may not process these payments using the Monthly Extra Service Payment Request (UPP Form 172) or Biweekly Additional Payment (UPP Form 173).
• Departments may not pay for an employee’s parking space by submitting an Interdepartmental Order (Form 62) to The Office of Transportation and Parking Services.

The University should never reimburse an individual for violating a law.

Detailed hotel bill, telephone bill, or calling card statement must be attached to the reimbursement request. When traveling, one call home per day is allowed.

Refer to Membership Fees and Dues for Social, Dining, Airline and Hotel Clubs

Fare plus lowest-priced available private Pullman facilities. Not to exceed cost of regular airline coach fare

Refer to Conference Registration Fees

Prior written approval of the Provost's Office for academic employees and University Human Resources Management for non-academic employees is required. 

Approval must be on file in Payroll before any reimbursement can be processed. Complete a Moving Expense Reimbursement Form and process it through the Payroll Department.

Use unallowable sub account 9907. Refer to Financial Policy 1013 for additional information on the treatment of Unallowable Costs. 

Refer to Gifts Based on University/Employee Relationships

Refer to Independent Personal Services

Refer to Independent Personal Services

Refer to Dependent's Travel Expenses.

The University does not insure personal property. 
Individual should: 

• contact their personal insurance agent 
• attempt to recover directly from the party responsible, such as an airline if luggage is lost 

Contact Risk Management to discuss insurance requirements.

Any single payment of $100 or more must be paid directly to the research subject. The transaction must be processed on a Direct Payment Voucher. Per IRS regulations, all research subject payments that exceed $600 in a calendar year must be reported. 

Refer to : 

• Cash Advance Guidelines & Procedures for Research Subject Testing Fees 
• Guidelines & Procedures for Revolving Cash Fund for Research Subject Testing Fees 
• Petty Cash Guidelines and Procedures 

Business-related subscriptions are reimbursable.

Purchases under $500 may be reimbursed. To take advantage of UC discounts and avoid paying taxes make purchase through the University whenever possible.

Items $500 and over must be purchased using a University purchase order and are therefore not reimbursable.

Refer to Gifts Based on University/Employee Relationships

Prior written approval of the Provost's Office for academic employees and University Human Resources Management for non-academic employees is required.

Approval must be on file in Payroll before any reimbursement can be processed. Complete a Moving Expense Reimbursement Form and process it through the Payroll Department. 

Visitors who will be at the University for less than one year are governed by the rules and regulations of the Travel Policy. 

Refer also to Relocation/Moving Expenses.

The University should never reimburse an individual for violating a law.

Local travel is defined as travel within a 50- mile radius of the University of Chicago completed in one day or less.

Refer to Traveler's Tips - Local Travel

Fees for travelers' checks are reimbursable.

Personal expenses are not reimbursable.

Refer to Independent Personal Services