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Ohio State University Extension

CFAES

Employee Apparel - Branded Merchandise

March 12, 2026

Please check the updated Brand website for ordering details: Extension Branding.

If the office is paying for the apparel, the Employee Non-cash Reporting Form must be attached to requisition. Each employee that receives any non-cash item must be listed on the form. Only one form needed per Requisition.

  • All items received by employees from the University (including apparel) are reported to the payroll tax office. Non-cash items of $100 or more, in the aggregate, are taxable income to the employee. This $100 threshold for non-cash items applies to the cumulative value of all non-cash items provided to an employee during a calendar year.
  • Link to Expenditures Policy - policy guidance for non-cash items received by employees
  • Employees should never be given gift cards or gift certificates that hold cash value. 

There is no central funding for employee apparel. The $100 threshold is for tax reporting purposes only. Any apparel given to employees must come from the ordering unit budget.

We have two options for purchase:

  1. University pays for the apparel for an employee and the purchase is reported on the non-cash award spreadsheet and attached to the requisition.
  2. Personal Purchase made through Extension Storefront.

 

 

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