An honorarium is an expression of thanks from Columbia University and is not negotiated with the recipient.  It is defined as a gratuitous payment provided to a lecturer or a professional person from outside the University community (not a University faculty or staff member).  It is taxable income and is reportable to the Internal Revenue Service if $600 or more annually.

Payment Procedure

Follow the instructions for submitting a Check Request Form. Include the payee’s name, home address and social security number. In the space labeled Description of Services provide as many details of the event as possible. The Check Request Form must be accompanied by a flyer or a memo describing the event.  

Prior to processing any payments in AP/CAR obtain a signed form W-9 form completed by the payee. Form W-9 must be sent to Accounts Payable in order to create the vendor profile and process payment.  

The amount of the honorarium should be specified in an agreement or in correspondence with the individual who will receive the honorarium. A copy of the agreement or correspondence should accompany the request for payment.

Under IRS regulations, honoraria payments are considered taxable income.  Therefore, as a matter of policy, the recipient of an honorarium payment may not transfer the payment to another organization or individual.  If the honorarium recipient wishes to transfer the payment to another organization or individual, he or she must receive the money and then donate it.  The only exception to this rule is employees of certain Federal Government Agencies.  If the honoraria recipient is an employee of a Federal Government Agency please contact the AP Service Center at (212) 854-2122 or apservice@columbia.edu.

Main Points of Policy