Business Meal Defined

• Must be at least two people present
• At least one individual present should not be a Clemson University employee
• There must be an expectation of a business benefit (i.e. lunch with a professional candidate
  or with a potential donor)
• There should be no "substantial distractions" (i.e. nightclubs, sporting events or theaters)
• The business discussion must be documented with a narrative containing the following:
  • Amount of meal
  • Date of meal
  • Place (name and address) of the meal
  • The reason for the meal and the nature of the business discussed
  • The names and business relationship to Clemson University of the outside parties at the meal

Use the Business Meal Documentation Form

De Minimus Fringe Defined

• Dollar value of an item or service is small (in most cases less than $25)
• Accounting (or allocating) would be “unreasonable and impracticable”
• Must occur less frequently than monthly

Items meeting the business meal or de minimus test are not taxable to the employee and may be reimbursed as usual.