What is the policy on gifts to non-employees?

There is a policy for the purchase of gifts to employees however there is no separate policy for gifts to non-employees at this time.  According to the Business Expense Reimbursement Policy any gift over $75 requires an exception approval from FAS Finance regardless of the recipient.  

Please note that gift certificates of any amount are taxable to the recipient. When presented to a visiting dignitary or foreign host in connection with University business, consult the University Marshall’s Office. Please consult with FAS Finance prior to the purchase of gifts to donors.