Expenses Must Support a Business Purpose

In order to be allowable, documentation must show how an entertainment expense supports one or more of the business purposes of the university:

• Teaching
• Research
• Public Service
• Patient Care

If the business purpose is not clearly demonstrated, the associated payment request will be denied.

Business Meetings

To qualify as an appropriate and allowable entertainment expense, a business meeting must have at least one UC Davis employee present.  Typical examples of a business meeting where an entertainment expense may be incurred include those with:

• Visitors and guests
• Faculty/student/staff
• Research/events–foreign countries

Please note: When two or more employees choose to dine together in order to continue business, or when a meeting can be scheduled during regular working hours, reimbursement for the meal is not allowed.

Donor Relations

Typical examples where an entertainment expense may be incurred for donor relations include:

• Hosting a conference
• Donor fundraising meetings
• Prospective donor and/or spouse (requires additional approval)
• Chancellor convocations & events
• Show tickets provided to prospective donors, employees, or student appointees in connection with an entertainment event (requires additional approval)

Programmatic Activities

Typical examples where an entertainment expense may be incurred for programmatic activities include:

• Athletic team activities (in accordance with NCAA rules)
• Student orientations
• Student commencements
• Academic research events
• Continuing education programs

Recruitment

Typical examples where an entertainment expense may be incurred for recruitment include:

• Prospective student athletes and student scholars
• Prospective faculty and other specialized positions

On-the-Job Meals

Typical examples where an entertainment expense may be incurred for on-the-job meals include:

• Employee is required to be on site in connection with a university business purpose
• Meals provided to volunteers and research subjects (clinical trials)

NOTE: Meals for employees working remotely are not reimbursable expenses; no reimbursement is permitted for morale or business entertainment meal expenses related to a virtual or “Zoom” meeting, including gift certificates or expenses from a food delivery service

Morale Building

Morale building events always require exception approval.

Typical examples where an entertainment expense may be incurred for morale building include:

• Team building events
• Retirement events (only allowable for employees with at least five years of UC service)

Reimbursement for Non-Employees

Based on clarification from the UC Office of the President on June 21, 2021, a non-employee can be provided or reimbursed for meals if attending remotely. Examples include donor cultivation or student engagement events.