Gifts-Taxation - Carnegie Mellon University

Gifts

Cash or non-cash items are sometimes given as a gesture of goodwill or appreciation or some other purpose not specifically related to regular job performance.  If university funds are used for personal gifts, the gift will be taxable to the individual receiving the gift based on the following guidelines below.  Typically, university funds should not be used for gifts to individuals for non-work related personal achievements such as wedding, baby showers, birthdays, etc.

If you need assistance or have any questions regarding gifts to employees or non-employees, please contact the Tax Department directly.

When is a gift taxable?

Staff Length of Service/Retirement Gifts

Tax Effect on Gifts Summary

Reporting a Taxable Gift for an Employee

Reporting a Taxable Gift for a Non-Employee

Gift Examples