Non-Employee Gifts

• Accounts that are not funded by mandatory student fees, contracts or grants, Available University Fund, state appropriations or restricted by donors may pay for non-employee gifts.
• The non-employee gift must provide a business benefit to Texas A&M and the name of the gift recipient must be documented on the payment request or payment card documentation.
• If the gift is $600 or more, the name, address and social security number of the gift recipient will be required to be documented on the payment request or payment card transaction. This will be considered a 1099 reportable transaction to the gift recipient.
• If processing a payment request to pay the gift recipient directly, a W-9 will be required.

All non-employee gifts are coded 5241.