Tickets are the most common taxable fringe. These may include athletic or cultural events provided to employees who are not required to work the event and for which there is not clear business intent. The Foundation’s policy considers the employee’s ticket to be non-taxable if the employee’s attendance is required at the event. Any tickets or payments on behalf of other family members or friends who do not have a documented business purpose for attending an event will be considered a taxable fringe and be reported to UGA Payroll Department. The Foundation’s Expenditure Control Department will follow up with all ticket purchases with a Ticket Usage or Resale Form. This form must be completed and approved by the requesting unit/department and returned to the Foundation Office as soon as possible after the event takes place.