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Things to consider when handling gift cards with division funds

There are a few important items that you should know before moving forward

APA Style leaf logo Cite This Webpage in APA Style
American Psychological Association. (2026, September 15). Things to consider when handling gift cards with division funds. https://www.apa.org/about/division/digest/leader-resources/division-funds

For a wide range of scenarios, divisions sometimes want to give gift cards to division members, but it's important to remember the following:

  • Gift cards are cash equivalents, and there are tax rules that apply.

  • The division treasurer would need to collect and provide APA with the recipients' W9 information. Our finance office would need to track any recipient. If applicable, this would be reported to the IRS.

  • The recipient needs to provide their SSN, otherwise the reimbursement would become taxable income for whomever purchased the gift card(s). This would become especially applicable if recipients are international and do not hold a valid SSN.

If your division is considering this and has further questions, please contact your Division Account Liaison.

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