RESCINDED – Mobile Communication Device Allowances

University Policy 602.10, Mobile Communication Device Allowances, has been rescinded, effective September 1, 2025.

The policy previously designated as University Policy 317, Mobile Communication Device Allowances, has been re-designated under Chapter 602, Finances and Gifts rather than its former designation under Chapter 300, Research, Intellectual Property, and Information Technology. The new policy number is 602.10. This re-designation under Chapter 602 better reflects its substance and purpose.

Re-designated from University Policy 317 to University Policy 602.10

University Policy 317, Mobile Communication Device Allowances, has been revised to reflect the following:

• Updated OSBM/IRS guidance makes payment of MCD allowances for “Substantial Non-Compensatory Business Reasons” nontaxable instead of taxable.
• OSBM guidance also now requires employees to submit specific documentation (e.g., monthly bill) annually to show that the MCD allowance does not exceed expenses actually incurred.
• Updated definition of MCDs to include smartphones and tablets and clarify that this policy only applies to devices with associated service plans.
• Clarify definitions of ‘Department’ and ‘Department Head’
• Make the MCD allowance the primary, preferred ‘option’ for payments by the University related to employee use of MCDs.
• ITS/Telecommunications will no longer centrally manage University-owned MCDs. Departments must therefore manage any University-owned devices internally and provide business justification documentation to Business Affairs.

Chancellor Dubois approved University Policy 125, Mobile Communication Devices, on September 8, 2009, effective September 23, 2009. This new policy was developed to address the use of mobile communication devices to conduct University business and the confusion surrounding various state and federal regulations regarding the use of such devices. This policy establishes guidelines for the use, documentation, and payment for these devices.