The University of Georgia Foundation Honorariums (Non-Employees) :: Expenditure Control :: UGA Foundation


Honorariums (Non-Employees)

Effective Date: 01/01/2004
Last Updated: 12/10/2009

The Foundation follows the same guidelines as UGA (see UGA Administrative Procedures) for honorariums. Honoraria payments for services cannot be paid directly to active UGA employees, inactive UGA employees (terminated for less than two years from UGA service), or retired UGA employees. These payments must be handled through the extra compensation process at UGA. Direct payment from the Foundation to an employee for services can only be processed with written permission from UGA Payroll.

The Foundation can only process honorarium payments for U.S. citizens or permanent resident aliens. Payments for non resident aliens or international persons must go through UGA Accounts Payable Office.

As with any other payments, original receipts and/or invoices are required along with an IRS W-9 form for that vendor. For the initial payment, a W-9 form can be submitted as a substitute for the vendor's signature on the honorarium form. Each check request must be properly documented for auditing purposes; therefore, an honorarium form or the same information must be submitted for each subsequent request for payment for that vendor from the Foundation.

  1. Professional Services:  Professional services are considered the fee or fees rendered to an honoraria for services rendered. Guest lecturing is a common professional service in which an honorarium fee is paid. The type of service must be clearly marked on the honorarium form or clearly stated in the business purpose of the check request 
  2. Reimbursable Expenses:  Vendors (honorariums) may be reimbursed for other expenses such as travel or business supplies. Original receipts are required for reimbursement and must be clearly documented on the honorarium form. For travel expenses, the UGA Travel Expense Statement may be utilized to organize the honorarium's travel expenses.

NOTE: Third Party Payment is a reimbursement to an individual for previous payment to a business or person for a service.  Most vendors will bill directly either before or after an event.  If a vendor will not bill directly and a third party payment is the only means of conducting University business, then the Foundation will require an IRS W-9 form completed for this vendor.  The Foundation has established this guideline in order to comply with IRS rules and regulations regarding miscellaneous income reporting.