The IRS has strict regulations regarding professional service payments made to individuals. Professional Services include but are not limited to honoraria, stipends, consultants, contractors, entertainment, photography, and music accompanists. Payments to Ithaca College employees must go through Payroll. Payments to Ithaca College student employees must go through Student Employment.
To hire an individual to work for a student organization, the the individual must first be "hired" on the student organization’s behalf by the Office of Student Engagement. It is important to submit requests at least 4 weeks prior to the desired start date, because the hiring process involves a number of steps and departments on campus. GIFT CARDS, GIFTS, OR STUDENT ORGANIZATION CASH ARE NOT ALLOWED AS SUBSTITUTE FOR PAYMENT FOR SERVICES PROVIDED.
- To begin hiring a student, the student needs to submit the Spending Request Form, for the Office of Student Engagement's Student Organizations Business Coordinator, Patti Banfield to review and proceed with the hiring process. It is important to understand students being hired to work for a student organization are not eligible to be paid a negotiated wage and are paid at a flat rate of $12.65/hour.
- To begin hiring an Ithaca College Employee, the student organization needs to start by working through the contract process with the Office of Student Engagement's Associate Director of Student Involvement, Mary Holland-Bavis and be paid through Payroll.
Questions regarding institutional liability issues when contracting for Professional Services should be directed to the Office of the General Counsel. For questions regarding payment for Professional Services rendered and related tax reporting issues, please contact the Accounts Payable Manager or the Payroll Manager for advice.