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Johnson County Community College
Series: 200 Administrative Services
Section: Travel and Reimbursement of Expenses

Cross-Reference: Donor Expense Reimbursement Operating Procedure 216.05

Applicability:  This Policy applies to all Johnson County Community College (JCCC) artwork donors. 

Statement: JCCC occasionally receives gifts of or for the purchase of artwork from donors, the acquisition of which requires the donor to incur donor related expenses (such as travel and lodging) that justify reimbursement from JCCC to the donor.  Any such donor related expenses may be reimbursed in accordance with this Donor Expense Reimbursement Policy (“Policy”) and the related Operating Procedure. This Policy and the Operating Procedure are intended to protect the interests of JCCC and any JCCC donors who incur expenses related to the acquisition of artwork to be donated to JCCC.  Among other things, unless the payment of expenses incurred by donors is handled appropriately, JCCC officers and donors may become liable for excess benefit transaction excise taxes and incur other tax liability under applicable tax law.

Date of Adoption: 03/15/2007
Revised: 02/17/2011, 11/21/2013