Reimbursement will be made for business meals and entertainment when names of guests, names of organizations represented, guests' positions within the organizations, and business justification are provided on the ER. These entertainment expenses must be reasonable and not lavish or extravagant. If you entertain business and non-business individuals at the same event, Baylor University will not reimburse the non-business portion of the expenses. Reasonable tipping, which is normally 15% of the meal cost, will be reimbursed.

1. Documentation of the detailed business purpose must include date, amount of expense, location, names and titles of those in attendance, and business matters discussed.
2. Detailed original receipts must accompany the request for reimbursement of the actual cost (meal or entertainment).
3. Meals with a clearly substantiated business purpose are those directly associated with the active conduct of Baylor University business. Examples of business meals include meetings with potential students, donors or prospective employees at which a bona fide business discussion takes place. Meals for departmental meetings or business meetings with colleagues may be reimbursed if occurring infrequently. The business discussion must not be secondary to the purpose of the meal. The employee receiving reimbursement must be present at the meal where the business discussion takes place. Meals eaten alone do not qualify as business meals.
4. Entertainment expense must be directly related to the conduct of Baylor University business. IRS regulations require that the employee engage in the active conduct of business with the person being entertained. Entertainment expenses associated with the active conduct of Baylor University business will be reimbursed if they directly precede or follow a bona fide and substantial business discussion.