Gift Cards should be purchased via a purchase order. When a purchase order is not feasible, the use of a procurement card is acceptable. Departments that use procurement cards to purchase gift cards are responsible for all applicable tax reporting requirements.

In addition, departments that choose to allow the use of procurement cards as a means for purchasing gift cards for study participants must first complete the Subject Payment Gift Cards Agreement and submit the agreement to the Cards Program Administrator prior the initial purchase. The purpose of this agreement is to ensure proper controls are in place for safe guarding undistributed gift cards and compliance with tax reporting requirements.