Flowers and Plants

Flowers and plants cannot be purchased with state funds unless they are used directly in teaching or research. Other plant or flower purchases can be made with local funds.

Decorative plants for the office or events can be purchased with local funds.

A Request for Tax Withholding form is required if the purchase for an employee is in excess of $100, unless the flowers, plants or greeting cards are purchased for funerals or illnesses.

Accounts that are not funded by mandatory student fees, contracts or grants, Available University Fund, state appropriations, or restricted by donors may pay for a card and/or flowers, plant, basket, or appropriate item for:

• an employee in celebration of a birth or adoption of a child, illness, or special honor
• the family of an employee who has passed away, an employee who had an immediate family loss, or an immediate family member who is hospitalized (employee's spouse, or the employee's or spouse's child, parent, brother, sister, grandparent, or grandchild)
• the family of a student who passed away

These purchases must comply with Standard Administrative Procedure 31.01.99.M0.01: Taxation of Special Payments and Awards to Employees.