Wireless or Cellular Telephone Use

Policy Number
BP 6450
Policy Category
Chapter 6 - Business and Fiscal Affairs
Adopted
Last Reviewed

The President shall determine if it is in the best interests of the LCC to provide a cellular or wireless phone at the LCC’s expense.

Cellular telephones provided by the LCC for compensatory reasons are classified by the Internal Revenue Service as a fringe benefit, the value of which must be included in an employee’s gross income.

The value of a cellular telephone provided by the LCC primarily for non-compensatory business purposes is excludable from an employee’s income. Record keeping of business and personal use of LCC-issued cellular telephones shall not generally be required when the telephones are issued for non-compensatory business reasons.

There shall be no expectation of privacy in the use of an LCC-issued cellular telephone.
  

References

Legal:  26 U.S. Code Section 274(d)
             26 U.S. Code Section 280F(d)(4)
             ORS 244 - Government Ethics

Board Policies are adopted by the Lane Community College Board of Education and establish the College’s governing principles and institutional direction. These policies are reviewed by the Board at least every five years or more often as needed. Board Policies are distinct from College Operating Policies and Procedures (COPPS), which provide operational guidance and are developed through governance processes and by responsible managers.