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BEST BEST & KRIEGER <br />ATTORNEYS AT LAW <br />• Historical Note: The party to whom a particular event invitation is <br />addressed has mattered historically. In the past, if an invitation was <br />directly addressed to an official and a spouse, the spouse was <br />considered directly invited and therefore the spouse's meal was not a <br />gift attributable to the official. In contrast, when the invitation was <br />addressed to an official and a guest, the value of the guest's meal was <br />attributable to the official because the official was free to determine <br />who would receive the benefit. <br />• Best Practice: For invitation -only event meals which are personal in <br />nature, it is important to educate donors that any invitation must be <br />directed to the "official and his or her spouse" and not simply the <br />"official and a guest." Failure to follow this distinction can cause the <br />official to be responsible for the value of both meals. Invitations to <br />dinner are personal in nature and cannot be made a gift to the official's <br />agency. <br />8. Should the value of the meal be aggregated with other gifts from the <br />same source? <br />• If the meal is subject to reporting on Schedule "D" (Income — Gifts) of <br />Form 700, this amount must be aggregated with other gifts from the <br />same donor within the same calendar year. Meals related to travel <br />received from sources not subject to the gift limit must still be reported <br />on Schedule "E" (Travel Payments, Advances, and Reimbursements) <br />of Form 700. Meals subject to reporting on Form 801 are not to be <br />reported on Form 700. <br />Summary of the Gift Rules and Regulations Regarding the Reporting of Food <br />A. Basic Gift Rules <br />A gift (including food) can be anything of value which the public official received <br />but did not earn. Unless an exception applies, the Act prohibits public officials from <br />accepting gifts from a single source that exceed the annual gift limit within a calendar <br />year. Gifts that aggregate to $50 or more in value from a single source in a calendar <br />year must be reported on the official's Form 700. <br />B. Conflict of Interest Rule <br />In addition, public officials may not make, participate in making, or use their <br />official position to influence the outcome of a governmental decision involving the donor <br />-5- <br />09879.00000\8634133.4 <br />