While this expense type is for non-monetary gifts and awards, some business units may use it to purchase gift certificates/cards. If the expense type is used for gift certificates/cards, since gift certificates/cards have a monetary value, they are taxable income to the recipient regardless of dollar value. You MUST indicate who will cover taxes and the value of each gift certificate/card given to a recipient. For a Duke employee/student, provide the DUID as an attachment or in the comments. For a non-employee/student, provide the SSN and permanent address. Since SSNs and permanent addresses are sensitive data, store documentation to ET&R's Strong Box or save it to your business unit’s folder on the protected data network. Include the folder name and location in the comments.