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.