Meals and Light Refreshments

Business units must ensure costs for meals and light refreshments are commensurate with the nature and purpose of the event. Excessive costs or the appearance of excessive costs must be avoided.

A meal provided for an employee who is attending an event at their official duty station may be taxable to the employee. The IRS may only pay for food at IRS-hosted formal conferences, as defined in IRM 6.410.10.1.6(2), Conferences, so long as:

Meals and refreshments are incidental to the conference.

Attendance at the meals and when refreshments are provided is important to ensure full participation in essential discussions, lectures, or speeches concerning the purpose of the conference.

The meals and refreshments are part of a formal conference that includes not just the meals and refreshments and discussions, speeches, or other business that may take place when the meals and refreshments are served, but also includes substantial functions occurring separately from when the food is served.

The IRS may only pay for food at trainings, as defined in IRM 6.410.10.1.6(23), so long as the food is necessary to obtain the full benefit of the training.

The IRS may only pay for food at award ceremonies so long as the recipient of the award is publicly recognized and the DCOS has determined that the food advances the recognition of the awardee. Refer to Delegation Order 1-68, Authorization and Approval to Use Appropriated Funds to Purchase Meals and Light Refreshments for guidance on the approval of meals and light refreshments.