Clothing purchases are considered income per IRS guidelines and are subject to tax rules. To truly be classified as a uniform two conditions must be met to avoid taxation:

• Must be worn as a condition of employment.

• Not suitable for everyday wear.

Examples of allowable clothing purchases include UNI Police or Physical Plant uniforms.

Generally, purchasing clothing for faculty, staff, and students is not allowable. Shirts (i.e. polos, t-shirts, etc.) containing the UNI and/or department’s logo worn as a uniform for a specific event(s), recruiting events, or other activities requiring program identity would be allowable from sources other than sponsored programs. These clothing items should not be worn outside of the specific event(s) for which they are purchased.

When making purchases for clothing, the Office of Business Operations will require the following supporting documentation to substantiate the expense:

• Business Purpose/Justification, clearly indicating how the purchase qualifies as a uniform.

• Print Approval from University Relations or the UNI Trademark Licensing Office (if applicable).

• Vendor Invoice.

• Complete list of recipients and dollar value of item(s).

• Purchases should be charged to object code 62700.

Clothing purchases that do not qualify as a uniform will be considered a gift and therefore taxable to the recipient(s) (see Gift/Prize Guidelines).

The Facilities Management policy governing their Protective Shoe Program is available here.