Summary of Federal Executive Branch Ethics Rules
When working with government employees, in addition to considering the IRS tax
rules, private foundations must also be aware of government ethics rules.
Government employees at all levels – federal, state, and local – are subject to
ethics rules that dictate the types of gifts they may accept from a nongovernmental source, such as a private foundation. The rules that apply to any
particular employee are determined by where they work, meaning the branch of
government, the agency within the branch, and an employee’s position within the
agency. Ethics rules may also apply to employees of a foreign government.
Below is a summary of the types of gifts that a private foundation may provide to
executive branch employees – both political appointees and career civil servants
– under the federal executive branch gift rules.
Examples of permissible gifts:
•
Gifts (other than cash), from non-lobbyists and organizations that do not
employ or retain a federal lobbyist to non-appointed Executive Branch
employees, valued at no more than $20 per occasion up to $50 per
calendar year in total
•
Non-meal, modest food and refreshments
o Includes: coffee, soft drinks, donuts and other non-meal, light
refreshments.
•
Attendance at “widely attended gatherings”
o Widely attended gatherings are events for which it is expected that
a large number of persons will attend and that persons with a
diversity of views or interests will be present
o Executive Branch employees must receive advance approval from
their employer to attend a widely attended gathering
o Attendance includes: conference or other associated fees, food and
refreshments in a group setting, entertainment during the event
(excluding headliner entertainment), instruction and materials
furnished to all attendees as an integral part of the event, and
unsolicited free attendance for an accompanying guest (provided
other attendees will be similarly accompanied)
Resource last updated December 2015. Users should verify that the rules described above remain applicable.
•
Attendance at speaking/similar engagements
o Speaking/similar engagements are events at which the Executive
Branch employee participates as a speaker or presents information
on behalf of his/her agency
o Executive Branch employees must receive advance approval from
their employer to attend a speaking/similar engagement
o Includes: conference or other associated fees, food and
refreshments in a group setting, entertainment during the event,
instruction and materials furnished to all attendees as an integral
part of the event, and unsolicited free attendance for an
accompanying guest (provided other attendees will be similarly
accompanied)
•
Greeting cards and items with little intrinsic value intended for
presentation.
o Includes: greeting card, plaque, certificate, trophy
Note: As with any agency of government, different rules may apply to different
employees of the federal executive branch. For example, each federal agency
may adopt additional ethics rules that apply specifically to its employees. And,
political appointees are subject to additional rules that do not apply to most
career civil servants.
For more information, please consult your legal adviser. In addition, you
may find the following resources helpful:
•
For a summary of executive branch gift rules, see:
http://www.oge.gov/Topics/Gifts-and-Payments/Gifts---Payments/
•
For details on executive branch gift rules, see Subpart B of the Standards
for Ethical Conduct for Employees of the Executive Branch, at:
http://www.oge.gov/Laws-and-Regulations/Employee-Standards-ofConduct/Standards-of-Ethical-Conduct-for-Employees-of-the-ExecutiveBranch-(PDF)/
•
For information on Federal Travel Regulations, see Chapter 304, Payment
of Travel Expenses from a Non-Federal Source, at:
http://www.gsa.gov/portal/ext/public/site/FTR/file/FTR304TOC.html/catego
ry/21871/hostUri/portal
Resource last updated December 2015. Users should verify that the rules described above remain applicable.