Honorarium Payments

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.

Payments to U.S. Citizens

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.

Payments to International Guests

If a payment is to be made to an individual who is not a US Citizen or Permanent Resident Alien (i.e., green card holder), additional information and signed IRS forms are required prior to payment – known as the GLACIER Process.  Collecting this information should begin as soon as the department starts planning the visit.

GLACIER Process Steps:

  • The submitted International Payment Request Form results will be emailed to Brian Robinson in Human Resources, Lynne Toussaint in the Controller’s Office, and the department contact.
  • Brian Robinson reviews the information to determine if the guest’s VISA status permits a payment from Bowdoin. He in turn emails his determination back to the email distribution. Depending on the circumstances, there may be follow-up questions.
  • If permitted to pay the guest, the department contact schedules a meeting between the guest and Lynne Toussaint while he/she is on campus to complete the GLACIER online questionnaire, obtain copies of travel documents, and sign applicable forms. The meeting will take about 30 minutes and can be held in either the department’s area or the Controller’s Office.
  • The department contact forwards an AP Voucher to Lynne Toussaint prior to the scheduled meeting.