Disbursement Request Criteria | Payments to Vendors | Reimbursements to the University of Maryland, Baltimore | Reimbursements to Employees | Meals and Entertainment | Travel | Flowers/Memorial Contributions | Employee Appreciation | Gift Cards/Gift Certificates | Cell Phone Costs | Disallowed Expenditures | Students | Electronic Disbursement Request Form | 

The following disbursement guidelines are intended to be used as general resource guide and is not an exhaustive list. They are to ensure the Foundation is in compliance with all University, state, and federal regulations and protect the reputation and good standing of the Foundation and University.  

All disbursements (expenditures) from UMBF accounts must meet the following criteria: 

• Must be expended for the benefit of the University of Maryland, Baltimore, its Schools, and/or related programs.
• Must be spent in accordance with all applicable foundation policies and procedures, donor stipulations, and reporting regulations.
• Have a bona-fide business purpose. 
  • The IRS may view a disbursement as providing a personal benefit if there is any doubt concerning its business purpose. Even though in some cases the business purpose may be implied, it must be specifically documented so a third part would have no question as to its benefit to the institution.  
  • The Foundation will determine at its sole discretion whether to pay, reimburse, or reduce payment requests for expenses that are considered “lavish or extravagant.” If you feel there is justification for a reimbursement that might be deemed lavish or extravagant, please email UMBFOperations@umaryland.edu your reasoning prior to submitting the EDRF.
    • These terms are used in IRC Sec 162 and are repeatedly used in IRS documentation, usually with a statement that such expenses are non-deductible. The Foundation will determine at its sole discretion whether to pay, reimburse, or reduce payment requests for expenses that are considered “lavish or extravagant.” 
• Be properly substantiated. The Foundation will not reimburse for expenses if supporting documentation is not provided. Please include the following as applicable: 
  • A receipt or invoice 
  • An event flyer/email or invitation for large events (over 15-20 attendees) 
    • (please do not submit the entire guest list)
  • An attendance list for small-medium sized events (less than 15-20 attendees)
  • For business use of a personal vehicle at the standard mileage rate, a copy of the route taken (google maps or mapquest) must be submitted and any mileage from the regular commute must be subtracted (if applicable). See: https://www.umaryland.edu/controller/rates/ 
  • Concur approval is required for UMB Employees booking travel. The Concur approval date must be before the employee out of pocket purchase of air/rail tickets, hotel rooms, conference tickets, etc. 
    • Air BnBs are not an approved expense by USM or UMB and will not be reimbursed. 
    • Expenses cannot be reimbursed until after the travel date. Please refer to the IRS guidelines for business travelers and the UMB policy on business travel for additional information.
• Tips/gratuities for meals should normally be 15-18% of the total cost before tax.  Reimbursement for tips should not exceed 20%.   
• Be submitted/accounted for in a timely manner. 
  • The Foundation will not reimburse expenditures that are more than 90 days from the date the expense was incurred, or 90 days from the date travel concluded. This is to ensure the expense is recorded in the appropriate fiscal year.
  • Exceptions to the 90-day deadline must be requested and approved by an officer of UMBF and may require a meeting to discuss the circumstances of the dated request.  
  • General/Vague memos that previously were routinely included with the EDRF submission will no longer be accepted.     

In addition to the foundation’s policies and procedures, the following guidelines are applicable when requesting payment to an external vendor: 

• A current w9 form must be on file for all vendors. If a new vendor needs to be set up or the vendor’s mailing address has changed, please send a current w9 to UMBFDisbursement@umaryland.edu    

• A vendor invoice or executed UMBF contract including description of the goods or services must be submitted with the EDRF. 

In many cases, expenditures are first paid from campus accounts and then reimbursed from Foundation accounts. The following guidelines are applicable when requesting a reimbursement from the Foundation to a Campus account. 

• A Quantum CBS Invoice is required as backup documentation. The invoice number is used to match the expense on the university side with the reimbursement from UMBF and is needed for the UMBF E-DRF. 
• Acceptable back up documentation must show the posted expense. These are a screenshot from Quantum Analytics, the UMB Payroll Charges Detail Report, and/or a P-card statement. 
• Reimbursements to UMB accounts must be actual expenses, not encumbered balances.  
• For more information on foundation reimbursements to UMB please visit the university policy.

It is the responsibility of the individual incurring the expense to ensure funds are available in the appropriate account(s) to cover the reimbursement before the expenditure occurs.  Any individual who anticipates or expects to be reimbursed for an out-of-pocket expense must retain all backup documentation as normally required by the Foundation. This includes proof payment was made with personal funds. There are no reimbursements for expenses purchased/paid with reward points.   

All foundation policies, procedures and guidelines on allowable expenditures are applicable to reimbursements. Please see the above items on disbursement requests being properly substantiated and being submitted in a timely manner. Please see the items below specific to meals and travel. If there is a question about whether an expense qualifies for reimbursement, please discuss with your direct supervisor and, if needed, consult with the Foundation prior to the expense is incurred: UMBF-Operations@umaryland.edu.

Meals and entertainment include restaurants, hotel accommodations, catered food & beverage, etc. and expenses are reimbursable when incurred for a bona- fide business purpose in support of the University.    

A request for reimbursement for Meals & Entertainment expenditures must include the following:  

• Detailed receipt itemizing charges for each expenditure. 
• Date of the activity. 
• Place and description of the entertainment.  
• Event flyer or program if available. 
• Business purpose for the expense (e.g. “lunch with potential donor” or “refreshments for speaker reception””). 
• Name and affiliation of all attendees if the event is under 15-20 people. 

Meals & Entertainment for spouses or other family members will generally not be eligible for reimbursement. Payment will be denied for reimbursement for Meals & Entertainment that are considered lavish or extravagant. Please check with the Foundation prior to incurring the expense if you have a question about the potential to be reimbursed. 

In alignment with UMB policy guidelines, all business travel must be properly authorized and approved in Concur prior to booking, the commencement of travel, and/or incurring any travel expenses. For example, when booking flights, hotels, etc., with a personal credit card, the purchase date must be after the Concur travel approval date.  

Travel must be registered if traveling out of state or staying overnight within Maryland. Travel costs include, but are not limited to, parking, mileage, car service, train fare, air fare, and hotel. Air BnBs are not an approved expense by USM or UMB and will not be reimbursed. The Concur approval should be documented with the pdf version of the Concur “Request to Travel Detail Report” and submitted with other required backup documentation attachments in the E-DRF.  

Foundation funds may be used to reimburse for travel booked through Concur or on a personal credit card as appropriate and approved. The travel request approval from Concur must be included in the back up. Expenses cannot be reimbursed until after the travel date and will not be approved if submitted beyond 90 days after the travel has concluded.  

The Foundation will not approve any exceptions to the policy, unless approved by Dawn Rhodes on a TAR form. If you have any questions about the Concur system, please visit: https://www.umaryland.edu/controller/disbursements/travel/  

Flowers may be sent as an expression of sympathy or as a memorial for an employee or a donor as long as the amount does not exceed $150, including delivery and any taxes or other charges. Expenses beyond this amount must be determined reasonable by the Foundation before purchase or they may not be reimbursed. Memorial contributions to charitable organizations in lieu of flowers are acceptable subject to the same restrictions. Multiple flower purchases and/or memorial contributions are not allowed for the same event. 

Foundation funds may not be used to purchase personal gifts. This includes flowers, meals, or other tokens of congratulations or appreciation for occasions such as Administrative Assistant’s Day, a new baby, weddings, or other life milestones. These items are considered personal in nature and have a resale value, and therefore, are not made for a business purpose as defined by the IRS.  If Foundation funds are used to provide a “personal benefit,” both the Foundation and the persons authorizing the expenditure are subject to IRS sanctions.  

Staff Meetings, Luncheons, Etc.  
Foundation Funds may be used to pay for bona fide staff meetings, luncheons, etc. The disbursement request must clearly state the purpose of the gathering and/or the business topics discussed and must include a complete list of attendees.  

Professional Dues and Subscriptions 
Foundation funds may be used to pay for professional dues/certifications as well as subscriptions to industry publications. Both instances require proper approval and must provide a specific business purpose and are not to be part of a subscription already in-use by the department/office.  

Retirement Events 
Foundation funds may be used for retirement events that are pre-approved by the Dean or Vice President. A budget for the event and a description or list of planned invitees should be provided as part of the pre-approval process.  

The use of UMB Foundation funds for the purchase of gift cards is prohibited as a form of payment or as a gift to UMB employees. This policy applies to both direct payment for employee gift cards and/or reimbursement for the purchase of employee gift cards. 

The use of gift cards for non-employees (e.g., research participants and other survey respondents) should go through the UMB Gift Card System (GCS). 

The decision and approval to reimburse business-related cell phone monthly plan costs are based on the employee’s position/role and are at the discretion of each School/Unit, up to $75. Family plans and shared data costs must be calculated in proportionate to the employee.    

The Foundation will not reimburse individuals for purchases of IT equipment (cell phones, laptops, computers, printers, iPads, monitors, hot spots, cameras, microphones, etc. 

There are certain expenses that we cannot pay from the UMB Foundation. Although not all-inclusive this checklist should provide helpful guidance:  

• Personal expenses. If there is not a bona-fide business purpose it cannot be paid. 
• Purchase and/or maintenance of equipment located at a home or another off-site location is not permitted without approval of the President, Dean or Vice President. 
• Political contributions, including the purchase of tickets to attend a fundraiser. 
• Loans.
• Donations to other charitable organizations (501c3 required) unless it is given as an expression of condolence or sympathy and for a de minimus amount.
• Expenditures that may be considered extravagant and therefore may create a perception of misuse or inappropriate use of charitable donations. The Foundation will determine at its sole discretion whether to pay, reimburse, or reduce payment requests for expenses that are considered “lavish or extravagant.”
• Expenditures without sufficient documentation or explanation that might be misconstrued as a misuse of charitable funds if paid. 
• Items that are not in compliance with the policies and procedures of the University System of Maryland.
• The Foundation does NOT make payroll disbursements; therefore, ALL payments to employees (other than expense reimbursements) must be made through the state payroll system. If appropriate, the request to reimburse the state account from which the payroll disbursement was made can be submitted to the Foundation.  

Please refer to the University guidelines on travel for any travel specific regulations.  

1. Mortgage Assistance
   Due to IRS filing and reporting requirements, and other compliance considerations as a 501c3, The UMB Foundation prohibits the use of any Foundation funds for assistance in meeting homeowner mortgage obligations, and any/all varieties of mortgage assistance programs, including all requests made for the benefit of borrowers. The UMB Foundation management reserves the right to refuse any disbursement request which is deemed questionable.
2. Moving Expenses
   The Foundation is unable to reimburse individuals for moving expenses.   If a moving expense is incurred on the university side, it may be appropriate to reimburse from a foundation account, if previously authorized as part of a university agreement.  

Please consult the UMB policy for more information: https://www.umaryland.edu/policies-and-procedures/library/financial-affairs/procedures/controller/payment-of-employee-moving-and-relocation-expenses.php  

Payments to, and for the benefit of, students can be for scholarships, awards, stipends, or for reimbursement of expenses.  

Scholarships 

The UMB Foundation does issue scholarship awards directly to the individual student. All scholarships are paid to students through the University of Maryland, Baltimore, or their School’s Financial Aid Office. The Foundation will reimburse the School for applicable scholarships awarded. 

It is the responsibility of the Financial Aid offices to verify that student awardees meet all terms of the scholarship being awarded. It is also the responsibility of the account administrators to ensure that the proper Foundation accounts are being used for reimbursing the scholarship accounts. 

Proper documentation for scholarship reimbursement requests must include: 

• • The Student’s name 
  • name of the scholarship awarded 
  • amount awarded 
  • School term to which the award is applicable 
  • award documentation 
  • CBS invoice or Quantum report showing scholarship award

Awards and Stipends

Awards are designed to recognize achievement of a graduating student. Awards to recognize achievement may be paid directly to the student. An IRS Form W-9 as well as the notification letter must accompany the Disbursement Request. Awards paid to students are taxable and reported on form 1099 each calendar year pursuant to IRC section 74. 

Stipends are designed to enhance the educational experience of an enrolled student. All stipends are paid to students through the University. 

The Electronic Disbursement Request Form (EDRF) is used to request reimbursements and payments to individuals, vendors, or campus accounts from your UMB Foundation accounts. All requests for expenditure disbursements through the University of Maryland Baltimore Foundation, Inc. must be submitted using the PaperSave EDRF process: 

To Access PaperSave: https://255551.app.cloud.papersave.com/home 

• Click on the drop-down menu next to PaperSave 
• Click on Forms 
• Click on Disbursement Request Form  

It is important that the form is completed properly, the supporting documentation is complete, the authorization is from a valid authorized signer on the account, the expenditures meet the purpose requirements of the account from which it will be paid, and there are sufficient funds available in the account to cover the disbursement request.  

Once completed, the form and attachments will be sent to the account signer for approval. They have the option to either approve or reject with comments. When approved, it will be directed to the Foundation Financial Operations Office for review where it will be approved or rejected and returned with instructions.  

The Foundation Finance Office reviews each submission to ensure the appropriate documentation is attached, donor restrictions have been satisfied, and that the expenditure is in compliance with various governing bodies including the USM Board of Regents, the Internal Revenue Service, the Secretary of State of Maryland, the Comptroller of Maryland, the Maryland State Ethics Commission, and Generally Accepted Accounting Principles. 

Failure to adhere to these requirements could cause a delay in processing your EDRF. Please contact us if you have any questions and we will be happy to assist you: UMBFDisbursement@umaryland.edu  

Additional instructions and tips for completing the EDRF can be found online at: