The university pays directly or reimburses individuals for expenses that are necessary and appropriate to conduct university business. Depending on the category of the goods or services, reimbursement may or may not be the appropriate purchasing and payment method.
Specific reimbursement guidelines are available for the following business and travel expense categories:
This page includes a list of other common business expenses that may be reimbursed to the individual, and their associated policies and resources.
Roles and responsibilities for expenses
Expenditures must be consistent with the university’s purchasing policies and guidelines as well as the guiding principles and IRS regulations with regard to Business and Travel Expenses. It is the responsibility of the individual making the purchase or incurring expenses, those who assist others with incurring expenses and those involved in the preparation and approval of reimbursement requests or financial transactions to exercise good stewardship of university funds and to adhere to university policies. These roles and responsibilities are outlined in Financial Transaction Approval and Reimbursements and Expense Reports.
Non-reimbursable business expenses
A list of common non-reimbursable expenses is outlined on the Business and Travel Expenses page. If a purchase or expense is identified as non-compliant with regulatory requirements and/or university business expense policies, Stanford may consider the acquisition effort null and void and decline to pay or reimburse the expense.
Reimbursement is allowed for clothing that is required for an employee to conduct specific university business, such as commencement regalia; if the employee is required to wear the clothing as a condition of employment; and if the clothes are not suitable for any other use and not appropriate for everyday wear.
The university will pay or reimburse for conferences or training that support university business. Student conference registrations must meet certification guidelines.
Expenses for travel companions (such as spouses), including lodging, meals, or activities at the conference, are not reimbursable.
The university also provides tuition and training assistance programs, such as the Staff Training Assistance Program (STAP), which is administered by University HR.
Payment methods
- The PCard or TCard can be used (including when the expense is STAP-eligible) depending on what is included in the conference/registration fee:
- Use the Travel Card when conference or registration fees include travel expenses such as hotel or airfare.
- Use the Purchasing Card for conference registration fees where there are no travel expenses included in the conference fee.
- A non-PO payment can also be made directly to the conference or training organizer.
- If using personal funds, conference registration fees may be submitted for reimbursement at the time of purchase to avoid tax implications. However, departments should track these expenses to ensure that Stanford is reimbursed if the conference is later canceled.
Required documentation
A conference program or agenda that includes the schedule of events, or a screenshot of the schedule on the conference website, is a required attachment to the payment or reimbursement transaction. A link to a conference website alone is not sufficient documentation because the site may be updated or removed over time.
The university pays or reimburses for occasional employee morale activities, including local retreats and team-building events, recreational activities for SU employees, and some service, recognition, and condolence-related expenses. University business meal guidance applies to all events. Employee morale cannot be charged to federally-sponsored awards.
For guidance on employee service and retirement awards, and other commemoration or recognition gifts, refer to Employee Gifts.
Schools and units may handle moving expenses in one of two ways:
- Document relocation reimbursements as a business expense.
- Provide a moving allowance to the employee as a lump sum payment in the employee’s paycheck.
In all cases the moving expense/allowance amount is taxable to the employee. Similarly, house-hunting expenses for the employee, including expenses associated with their spouse, registered domestic partner and any tax dependents, are taxable. Refer to the Purchase Services page for more information on moving services.
Refer to Administrative Guide Policy 2.1.19: Relocation of Faculty and Staff for more information.
The university will pay for memberships to professional organizations and publications related to university business. The business purpose must include the length and duration of the membership. Lifetime memberships are not a permissible expense. The preferred payment method for memberships or dues are non-PO payments or PCard.
Purchases such as supplies, books, and equipment costing less than $2,500 are eligible for reimbursement under the Miscellaneous Expense type. The preferred purchasing methods for purchases of more than $2,500 are iProcurement, which provides users with access to shop from Amazon Business and SmartMart catalog suppliers, or the Purchasing Card (limited to purchases of $4,999 or less).
Expenses for prospective employees: Expense payments such as airfare, hotel, and meals incurred for a prospective employee during the recruitment process (including expenses related to the recruit familiarizing themselves with the Bay Area) are not taxable.
Expenses for travel companions: In certain special situations and with prior approval of the cognizant vice president, vice provost, dean, or designee, the department may pay expenses for the prospective employee to be accompanied by their spouse, registered domestic partner, and/or tax dependents. These expenses are subject to tax, unless they are nominal.
Recruit invitation language - Companion tax guidance language
This language can be incorporated into recruitment invitation letters when recruit and companion expenses have been approved for reimbursement:
The university has approved reimbursement of standard expenses incurred during your visit. Expenses eligible for reimbursement include those related to traveling to and staying in the Stanford area for the purposes outlined in this letter. Recruitment expenses for your spouse, registered domestic partner, or tax dependents have been approved for reimbursement as well.
Below are examples of reimbursable business expenses:
Expenses attributable to you or shared with your spouse, registered domestic partner and/ or tax dependents are not taxable (if submitted within 60 days) to the extent that the expenses are the same as if you had traveled alone (for example, all travelers share one Uber vehicle or a single hotel room). Occasional meals furnished to your spouse, registered domestic partner, or tax dependents when you are also present, are not taxable.
Additional expenses incurred to accommodate your spouse, registered domestic partner, or tax dependents, such as a larger hotel room or accommodation, additional hotel rooms, or airfare for your spouse, registered domestic partner, or tax dependents, are taxable to you per IRS guidelines.
Stanford will pay for travelers’ pre-travel expenses required for university-sponsored travel, such as passports, visas, travel authorizations, tourist cards, necessary photographs, birth certificates, required immunizations and vaccines, health cards, and fees for the conversion of funds to foreign currencies, etc.
Payment methods
- If using personal funds, these pre-travel costs may be submitted for reimbursement immediately to avoid tax implications, unlike standard travel expenses (e.g., airfare, lodging, travel meals, etc.), which may only be reimbursed after the conclusion of the business trip.
- However, departments should track these expenses to ensure that Stanford is reimbursed if the trip is later canceled due to personal reasons.
- The Travel Card (TCard) may be used for these travel-related expenses.
- An Individual Purchasing Card may be used to pay for U.S. Citizenship and Immigration Services (USCIS) fees for an H-1B visa request. USCIS will not accept payment by a department PCard because they require that the credit card is issued to a specific person. For guidance, visit the Stanford Bechtel International Center website.