Procurement Policies and Procedures
Disbursements
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 7306. The voucher should state the nature of the speaking engagement or lecture. Honorarium amounts are taxable and reported based on IRS 1099 - Misc Reporting law. If the honorarium is for more than $2,500, it must be requisitioned through buyWays and follow State Procurement code. 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.
updated February 2019