Can I provide lunch for an all-day meeting?

Answer

When a meeting takes place over an extended period and the agenda includes a working meal, there may be justification that the meal is integral to the business function. Considerations include:

Meals or light refreshments provided to employees on a frequent or routine basis are considered taxable income by the IRS and are therefore not permitted under this policy.

Meals or light refreshments should be limited to no more than twelve times per year, per group.
Meals or light refreshments provided to a group should be counted on an event basis, e.g., a two-day meeting should be counted as one event in determining compliance with these guidelines.

Examples where food and beverage may be permitted include:

A meeting where there is a scheduled speaker during the meal period;
A meeting where the participants work through the meal period; or

Circumstances where it would be too time-consuming or disruptive for participants to take a meal break away from the meeting location.

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