310.20 Honoraria and Non-employee Stipends
Modified on: Mon, Mar 17 2025 1:09 PM- An honorarium represents a “thank you” gift to a guest speaker or performer who, at no charge to Great Falls College, makes a presentation. The college pays an honorarium as a gesture of appreciation. An honorarium is a gift or expression of gratitude to an individual for services, typically for a one-time lecture, speech, or appearance, who do not charge a fee for their service. They are modest in nature and may be monetary or in the form of a gift. An honorarium is a different type of payment than per diem. Honorarium are taxable income for the recipients. If given to an employee, the payment will generally be considered "Additional Compensation" and will be treated and reported as such, and all required approvals must still be attained for processing.
- A non-employment stipend is a payment or allowance provided to students when there is a service requirement of the student.