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University of Iowa Committee on Human Rights policies, 1958-1986

1963-10-04 Travel Regulations University Staff and Employees Page 3

8.3

authorized by the University to travel on its behalf, he was reimbursed for his travel expenses by the outside organization and not by the University. Therefore, the exemption does not apply and the staff member should remit to your office* the amount of tax due on the payment he made for this transportation. The payment should be accompanied with an explanation of the transaction."

* This is a reference to the Office of the District Director of the Internal Revenue Service, 300 Fourth St. , Des Moines 8, Iowa. Forms to send with any remittance are available at the University Business Office. 

3. A staff member received University approval to make a trip on official University business at University expense and signs the tax exemption certificate (Form 731) when purchasing his transportation ticket and is later reimbursed by the University. Subsequently, this staff member is notified by an organization outside the University that expenses of the trip will be paid by that organization. This staff member submits a claim for his trip expenses to the organization and also receives reimbursement from that source, which he then deposits with the University as a refund of the reimbursement previously made to him by the University. 

"In the situation referred to in (3), the staff member had been authorized by the University to travel on its behalf and he subsequently received specific reimbursement from the University for his travel expenses. Therefore, the requirements for the exemption were met and the right to such exemption was established at the time the staff member was reimbursed by the University. Hence, in this case the reimbursement by the outside organization at a later date did not affect the application of the exemption and the staff member did not incur liability for the tax."

Reimbursement for use of personal automobile is at a rate of 7c per mile and is made only to the owner or driver of the car. Show the actual mileage in the description column. (See last section regarding use of personal automobiles)

Indicate the dates of departure and return and indicate the points of travel in the description column. 

Itemize taxi fares or local common carrier fares by day and indicate the points of travel in the description column. 

If any part of a transportation ticket is not used, present the unused portion of the ticket to the agent from whom the ticket was purchased. 

Issued 10-5-60

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8.3 authorized by the University to travel on its behalf, he was reimbursed for his travel expenses by the outside organization and not by the University. Therefore, the exemption does not apply and the staff member should remit to your office* the amount of tax due on the payment he made for this transportation. The payment should be accompanied with an explanation of the transaction." * This is a reference to the Office of the District Director of the Internal Revenue Service, 300 Fourth St. , Des Moines 8, Iowa. Forms to send with any remittance are available at the University Business Office. 3. A staff member received University approval to make a trip on official University business at University expense and signs the tax exemption certificate (Form 731) when purchasing his transportation ticket and is later reimbursed by the University. Subsequently, this staff member is notified by an organization outside the University that expenses of the trip will be paid by that organization. This staff member submits a claim for his trip expenses to the organization and also receives reimbursement from that source, which he then deposits with the University as a refund of the reimbursement previously made to him by the University. "In the situation referred to in (3), the staff member had been authorized by the University to travel on its behalf and he subsequently received specific reimbursement from the University for his travel expenses. Therefore, the requirements for the exemption were met and the right to such exemption was established at the time the staff member was reimbursed by the University. Hence, in this case the reimbursement by the outside organization at a later date did not affect the application of the exemption and the staff member did not incur liability for the tax." Reimbursement for use of personal automobile is at a rate of 7c per mile and is made only to the owner or driver of the car. Show the actual mileage in the description column. (See last section regarding use of personal automobiles) Indicate the dates of departure and return and indicate the points of travel in the description column. Itemize taxi fares or local common carrier fares by day and indicate the points of travel in the description column. If any part of a transportation ticket is not used, present the unused portion of the ticket to the agent from whom the ticket was purchased. Issued 10-5-60