4350P Honoraria (Procedures)
Original Date: 7/1/1995 * Last Revision Effective: 4/7/2015
Policy Contact: Vice President, Administrative Services
The following procedures are established to meet the requirements for implementing policy #4350 – Honoraria.
If any Bellevue College employee (administrator, faculty member, support staff member; part- as well as full-time) is offered an honorarium for an activity service which is clearly linked to the employee’s work at the college, he or she must complete a request for approval to accept an honorarium form, available in the forms library in MyBC. Information to be provided includes:
- person or organization offering the honorarium;
- nature and monetary value of the honorarium;
- service to be provided in exchange for the honorarium;
- why the employee has been offered the honorarium;
- date(s) and time(s) the service will be provided.
If the date(s) and time(s) fall within the employee’s regular work schedule, the employee must discuss the potential schedule conflicts with his/her unit administrator, and the unit administrator must sign the request form before the employee submits it to administrative services.
Approval is required only for those honoraria which are clearly connected with the employee’s work at the college. No approval is required for unrelated outside employment.
When a Bellevue College employee exercises control over dispensation of payment of an honoraria, such as by making a donation to Bellevue College or the Bellevue College Foundation in lieu of personal acceptance of an honorarium, this is constructive receipt of the payment and therefore is taxable income to the employee. The party paying the honorarium will issue an IRS Form 1099 MISC to the employee for any such donations and should be asked to provide an acknowledgement to the employee that a charitable contribution was made to Bellevue College or the Bellevue College Foundation. If the employee receives compensation directly from the entity paying the honorarium, the employee may make a charitable donation directly to Bellevue College or the Bellevue College Foundation.
Revisions 5/10/2005; 5/21/2009; 9/11/2012; 4/7/2015