As per IRS regulations meals are excludable from wages if they are provided: 

• On District premises 

• Served during training/presentation – an agenda is required along with a sign-in sheet. 

• Refreshments & snacks for meetings when the school is hosting related activities for students, staff and patrons. The expenditure from these functions requires an agenda and sign-in-sheet. 

• Parent/student functions such as Open House, Parent Night and Graduation. 

• To employees for boosting morale.