Glossary of Terms

The following terms are used throughout this section:

Conference – A prearranged gathering with a formal agenda, held for presentation, consultation, or discussion and/or exchange of information, views, or opinions on a common purpose or topic. A conference may take the form of a retreat, convention, seminar, workshop, meeting, symposium or other training.

Continuing Professional Education (CPE) – Any type of education that is conducted for participants in various professional fields that consists of updated knowledge and other pertinent information that will help individuals attain broader understanding in their technical field.

Convention – A formal meeting of members or representatives of a profession or industry.

Event – An all-inclusive term to include a conference, meeting, training, award ceremony, and other similar gathering that, for the purpose of this guidance, involves expenses of the attendees, such as travel, meals or refreshments.

Event Sponsor/Owner – The IRS business unit or functional operating division that is sponsoring the event, or otherwise has the lead by incurring the majority of costs for an event (i.e., if multiple business units are participating).

Gift – Anything of monetary value, including transportation, local travel, lodging and meals, whether provided by in-kind, by purchase of a ticket, payment in advance, or reimbursement after the expense has been incurred.

Government Facility – IRS, or other readily available federal, state, or municipal building, room or space.

Hosted/ Co-Hosted Event – An event arranged either in total or in part by the IRS, Treasury, or another Treasury bureau, held in either a government or commercial facility, which may include both employees and non-employees as attendees. The bureau provides or arranges for resources required to hold the event.

Light Refreshments – Include, but are not limited to, coffee, tea, milk, juice, soft drinks, ice cream, donuts, bagels, muffins, fruit, vegetable trays, cheese trays, pretzels, cookies, and chips. Light refreshments must be provided in quantities that are not considered to be a meal.

Meeting – A prearranged gathering held on a non-recurring or infrequent basis with the intent of engaging attendees in discussions, workshops or planning where one or more of the following apply: • The primary focus is outside of day-to-day operations or routine operational program issues; • A substantial number of the attendees require city-to-city travel to participate; • The event takes place off government property, and/or; • Meals or refreshments will be purchased.

Memento – An object kept as a reminder of a person, place, or event. This includes award trophies, speaker’s gifts, or any other item which commemorates an event.

Metropolitan Area – A mileage radius of not greater than 50 miles within or outside the limits of the physical location of an IRS office. Consistent with the regulations in 5 CFR 550.112(j) and 5 CFR 551.422(d).

Non-Government Facility – A building, room, or space owned by a private sector organization or entity.

Office – An IRS business unit or functional operating division

Off-Site – A location not on IRS premises, including other government facilities and privately-owned buildings, such as hotels.

Promotional Item – An article of merchandise used in marketing and communication programs. It is often branded with a logo or motto, used to promote and office, idea, or image, and provided as a memento of an event. The article may have an association with a particular event or be provided independently as a marketing tool.

Retreat – A meeting held off-site or away from the normal duty station or office. Attendees are managers or staff members who meet to discuss various aspects of government departmental activities, or to review progress and challenges of the implementation of government or departmental policies. Retreats usually offer participants the opportunity to interact in an informal manner to a greater extent than they otherwise would in the normal course of work. This interaction is for the purpose of developing stronger and more effective working relationships.

Seminar – A lecture or presentation delivered to an audience on a particular topic or set of topics that may be educational in nature.

Sponsored Event – An event in which the IRS, Treasury, or another Treasury bureau pays another entity to host the event, such as through a contract or grant. Paying an established per-attendee fee does not constitute sponsorship.

Standard Form 182, Authorization, Agreement and Certification of Training (SF-182) – The government-wide form used to request, approve, and certify payment for attendance at or participation in certain events. For the purpose of this guidance, event includes any conference, meeting, or training that is not hosted, co-hosted, or sponsored by the IRS or Treasury and where IRS or Treasury funds are required to pay for any costs associated with the activity, including travel, registration fees, vendor/contractor fees, or any other related expenses: • To attend or speak at an externally-hosted training or other developmental conference, class, seminar, symposium, workshop, academic course, or other similar activity; and • To procure off-the-shelf training from vendors, including training procured with a purchase card.

Symposium – A gathering of a number of experts in a particular field at which papers are presented by specialists on particular subjects and discussed with a view to making recommendations.

Total Cost of an Event – The total cost of an IRS event is a key indicator in determining the level of approval required and includes all direct and indirect expenses, excluding salaries. For joint events, the sponsoring organization is responsible for coordinating and securing the total cost and maintaining the records for the event. These costs include, but are not limited to: • Travel costs for all IRS attendees, speakers, and panelists; • Rental of facilities or rooms for official business; • Costs for audiovisual and other equipment; • Computer, internet, and telephone access fees; • Light refreshments or meals; • Printing fees, fees for speakers, or fees for other presenters; • Contractor costs, including any third-party event planner fees; • Registration fees and administrative costs; and • Any other expenses related to the hosting, co-hosting, or sponsorship of the event other than the salaries of IRS employees.

Training – A planned, prepared, and coordinated program, course, curriculum, subject, or program of instruction or education that improves individual and organizational performance, and helps achieve the agency’s mission and performance goals.

Workshop – A gathering for educational and/or work purposes to concentrate on defined areas of concern. Workshops emphasize the exchange of ideas and the demonstration and application of techniques and skills.