408 Gift Cards & Prizes Policy

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• All gifts and milestone recognition will be purchased and distributed through the HR and the Leadership Development team. Staff and departments should not be using church funds to purchase gifts for individuals on their team. 
• This includes new baby, birthday, staff milestones, and/or end of employment. 

• Do not purchase any gift cards for staff on your Northview credit card. A gift card of any amount must be considered as taxable income and included in each employee’s payroll income per the IRS rules on De Minimis Fringe Benefits https://www.irs.gov/government-entities/federal-state-local-governments/de-minimis-fringe-benefits
• A gift card provided to an employee must have the approval of the individual’s direct supervisor and/or their direct Central Lead Team member.
• The detail for an approved gift card must be sent to the HR Director so information can be added to the individual’s payroll history.

• A gift card used as a reward for furthering the recipients’ knowledge regarding biblical teachings or learnings may be purchased with Northview monies. It is acceptable for a drawing to be held for gift cards if biblical teachings or learnings are the basis for the drawing. It is also acceptable for gift cards to be used as Northview event prizes whereby biblical teachings or learning have been provided. 
• A gift card used as a prize for games of chance or luck, outside of the above-mentioned event prizes whereby biblical teaching or learning have been provided, must be donated by a donor who is willing to purchase them directly. If requested, the Finance Department can provide them with a document for a “Gift in Kind” donation. In addition, to ensure the correct understanding of who purchased the prizes, any written materials should include verbiage stating that the gift cards were donated. Please do not use Northview budget funds to purchase gift cards as prize giveaways for games of chance or luck.

• A gift card, not to exceed $50 in value, can be given to a Northview volunteer.
• A gift card may not be given to the same individual more than twice a year.
• Because gift cards are viewed as a cash equivalent and can also be perceived as payment for contracted work by the IRS, no more than two (2) gift cards per person per year are to be given for exceptional (exceeds expectations) volunteer service.