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These forms will be used to request pre-approval, log recipients, and acknowledge distribution for all gift cards. The purchase and use of such items requires strict accountability – gift cards may only be used for prizes and awards or to compensate human subject research participants.
- Gift Card Request Form
- This form will be used to request pre-approval for all gift cards in accordance with the Gift Card Policy. The purchase and use of such items requires strict accountability – gift cards may only be used for prizes and awards or to compensate human subject research participants. This form is to be used for all gift card requests, including both ClinCard and Other Gift Card requests.
- Gift Card Recipient Log
- This form will be used to track multiple gift card recipients receiving gift cards outside of the ClinCard system, which collects data electronically in accordance with this policy. The University must comply with Internal Revenue Code Section 132 as it pertains to gift cards and gift certificates at all times. The value of gift cards given to non-employees is taxable and reportable income on IRS form 1099 if the value of gift cards plus any other non-W2 compensation received by an individual from the University as a whole aggregates to an amount of $600.00 or more per calendar year. The form must be submitted to Accounts Payable within 30 days or sooner from the end date of the event/study/program. This form is also used to issue Form 1099 to the recipient, if applicable. The form must be completed in its entirety.
- Gift Card Payment Acknowledgment
- This form is used to certify that the Custodian/Study Coordinator issued a gift card to a recipient in accordance with the Gift Card Policy. This form must be utilized for all other gift card recipients acknowledging receipt of payment. ClinCard studies may use this acknowledgment form for research participant certification. The form must be submitted to Accounts Payable within 30 days or sooner from the end date of the event/study/program.
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