Meals for employees while away on College business or entertaining on College business will be reimbursed.  Entertainment Expenses are those expenses incurred while entertaining guests of the College and include events such as social and recreational activities, when a business discussion takes place immediately before, during or after the event.  Meal costs for business related participants will also be reimbursed.  The IRS requires that all requests for meal reimbursement must document the following information, most of the information is already printed on the receipt:

• Who attended (self, if alone)
• Business purpose of the meal
• Cost
• Where the meal was taken
• The date

Original itemized receipts must be submitted for any meal or entertainment expense regardless of cost. 

Note:  In situations where a receipt is not readily available (i.e. international travel where meals are purchased at a market), you are asked to provide the information listed above.

IRS regulations state that expenditure for meals cannot be lavish or extravagant.  The College does not reimburse on a “per diem basis”. However, the Meals and Incidental Expense rates for federal government employees provide a reasonable guide. 

The Meals & Incidental Expense rates differ by travel location.  To view the rate for your primary destination to determine which M&IE rates apply.  www.gsa.gov/mie.  For example, the Total Meals and Incidental Expense rate for the Northfield and Minneapolis-St. Paul area ranges from $49 to $64 per day.

Meals provided in conjunction with seminars may not be claimed as part of the meal allowance. 

If an employee is dining out with a travel companion, only the cost of the employee’s meal may be charged.  Shared items must be prorated.

Gratuities

Tips at the standard 15%-20% on meals are reimbursable.  Tips on the meal should be included as part of the cost of the meal on the Employee Reimbursement Form. 

Alcohol

The College will reimburse for one alcoholic beverage chosen as your beverage with a meal.  Alcoholic beverages consumed by travelers between or after mealtimes are not considered meals and are not reimbursable, except when they qualify as reasonable entertainment for college or professional business.

The federal government has mandated that no alcohol may be charged as either a direct or indirect expense of federally sponsored projects.  This mandate means that under no circumstances should alcohol be charged directly to a federal grant or contract.