An honorarium payment is typically a small payment made on a special or non-routine basis to an individual who is not an employee of the College, to acknowledge the contribution of gratuitous services to the College. Examples would be a payment to a non-professional guest speaker or lecturer as a gesture of goodwill or appreciation, or a token payment for other unique, incidental and infrequent services not traditionally required on an on-going basis.
Honorarium payments are made payable to the individual who provided the gratuitous service. The College does not make charitable contributions to organizations in lieu of an honorarium payment.
Honorarium payments to U.S. Citizens are taxable income and must be reported on Form 1099 if cumulative payments to a recipient in a calendar year are $600 or more. A completed Form W-9 must be obtained from the guest prior to the event. (Learn more about FORM W-9)
If a payment is to be made to an individual who is not a citizen of the U.S., additional information is required. It is recommended that the information gathering process begin at least two weeks prior to the event. Please submit an on-line payment request form by clicking on the link below:
Please visit the Payment of Invoices page to find more Accounts Payable forms