PURPOSE: To provide the framework, in compliance with the IRS code, for determining the need for the spouse of an employee to travel for Baylor University to further its mission and purposes.

POLICY:

It is anticipated that from time to time spouses of the President, Chancellor, and Vice Presidents of Baylor University will be expected to attend certain functions related to the ongoing mission and purposes of the University. Such functions where the officer and spouse are representing the University may include, but are not limited to, Baptist meetings either at church, association, or convention levels; alumni meetings; athletic events; or other meetings of organizations in which the university is involved.

1. In these cases, it is the position of the University that if the President, Chancellor, or Vice President determines that the attendance of his/her spouse serves a bona fide business purpose of the University, the travel expenses of such spouse may be paid by the University in accordance with the University's travel policy. To be a bona fide business purpose, the presence of the spouse must be essential (not just beneficial) to the employee being able to carry out his/her business purpose for the University. The spouse's performance of some incidental service does not make it a bona fide business expense. An employee's spouse performing some menial task (such as typing notes) and/or accompanying the employee to luncheons and dinners is not a bona fide business purpose. The spouse must perform substantive business related functions. In such cases, the bona fide business purpose of the accompanying spouse must be clearly documented on the employee's Expense Report, and there will be no tax consequence to the employee.
2. In other cases the President, Chancellor, or Vice President may determine that it would be desirable for his/her spouse to attend a particular function on behalf of the University, but that it does not necessarily serve a bona fide business purpose to the University. In these cases if the reimbursement of the spouse's travel is approved, it will be necessary, under IRS code, to include such reimbursement in the employee's taxable wages as a taxable "fringe benefit."
3. In any other cases, a spouse's travel will be the personal responsibility of the President, Chancellor, or Vice President.

All travel by spouses of other employees will be reviewed and a specific determination made as to University need and business purpose. The divisional Vice President, applying the following criteria, must approve such requests for spousal travel.

1. In some cases, it will be determined that there is a bona fide business purpose for the spouse to travel and represent the University at a particular function. In such cases, the University will provide approval, and the travel expenses of such spouse may be paid by the University in accordance with the University's travel policy. To be a bona fide business purpose, the presence of the spouse must be essential (not just beneficial) to the employee being able to carry out his/her business purpose for the University. The spouse's performance of some incidental service does not make it a bona fide business expense. An employee's spouse performing some menial task (such as typing notes) and/or accompanying the employee to luncheons and dinners is not a bona fide business purpose. The spouse must perform substantive business related functions. The bona fide business purpose of the accompanying spouse must be clearly documented on the employee's Expense Report, and there will be no tax consequence to the employee.
2. In other cases it will be determined that it would be desirable, but that it does not serve a bona fide business purpose to the University, for the spouse to attend a particular function on behalf of the University. In such cases if the University approves the reimbursement of the spouse's travel, it will be necessary, under IRS code, to include such reimbursement in the employee's taxable wages as a taxable "fringe benefit."
3. In any other cases, a spouse's travel will be the personal responsibility of the employee.