Chapter 9: Employer-Provided Vehicles Including Courtesy Donor Cars
In certain cases, the University may assign University-owned or leased vehicles to employees for the conduct of University business, or may facilitate the provision of “donor” vehicles for the personal use of employees as a form of additional supplemental compensation. Such provision may incur taxable liability on the part of the employee for non-business usage of the vehicle, and the University is required by law to evaluate and report annually to the U.S. Internal Revenue Service the benefit derived from personal use of a University- owned or leased vehicle or “donor” vehicle.
9.1 Assigned University-Owned or Leased Vehicles
An employee who is assigned use of a University vehicle may use the vehicle only for the conduct of University business, including officially approved travel, and, when specifically required for the performance of the employee's assigned duties and/or for the convenience of the University, for the commute to and from the place of assigned work and the employee’s domicile.
25.1.1 The employee is responsible for appropriate use and the proper and prudent care of any assigned University vehicle.
9.2 "Donor" or Courtesy Vehicles
Upon prior approval of the President, an employee may be assigned use of a Courtesy vehicle owned by a third party, the usage of which is donated to the University for provision of extra benefit for the employee. Although intended primarily for the conduct of University business, the vehicle may be used for incidental personal use by the employee, provided such usage is recorded and reported.
9.2.1 The employee assigned a Courtesy vehicle is responsible for the proper and prudent care and maintenance of the vehicle, including the provision of all required maintenance, appropriate insurance, and operating costs unless other arrangements are specifically provided by written agreement between the employee and the University or owner of the vehicle.
9.2.2 The employee assigned a Courtesy vehicle is responsible for providing to the University a monthly Vehicle Use Report, required for the proper assessment and reporting of the value of personal use for income tax purposes.