Gifts and Ethical Conduct

In accordance with Governmentwide Standards of Conduct, 5 CFR 2635, IRS employees generally cannot accept any gift from an entity that is seeking action by the IRS, doing business or trying to do business with the Service, conducting activities that the Service regulates, or engaged in interests that may be substantially affected by the performance or nonperformance of an employee’s official duties. However, gifts of $20 or less per occasion, and not exceeding $50 per year from a single source, may be accepted. Other exceptions also sometimes apply, as listed in 5 CFR 2635.204. IRS employees cannot accept any gifts from a vendor unless its value is de minimis (for example, a cardboard coaster on which to put a coffee cup). This includes accepting free travel and lodging for site visits, as might be offered in a familiarization tour of a potential site, or under any other circumstances. Additionally, soliciting for room suite upgrades is also prohibited. If room upgrades are offered at no cost to the IRS, they require the approval of the applicable business unit first level executive.