HONORARIUMS

An honorarium is a one-time payment to show appreciation to a speaker or guest lecturer. The honorarium is generally not a negotiated fee or price established between the parties. Honorariums may not be paid to employees of Clemson University. Expenses of this nature should be paid using account 7004. The voucher should state the nature of the speaking engagement or lecture . The individual’s social security number should be provided when the vendor is added to the vendor file. This information will be used for filing a Internal Revenue Service tax Form 1099 on the individual. If the honorarium is for more than $2,500, it must be paid on a purchase order. Procurement Services should be contacted to insure that the proper procedures are followed. Travel expenses that are reimbursed to the speaker or guest lecturer should be recorded in account 7039.

Refer to the “Foreign Vendors” section if payment is to a foreign vendor. Refer to the “Professional Fees” section for assistance in distinguishing between Honorariums and Professional Fees.