Law school student organizations, journals, and specially funded activities are subject to certain spending rules. All expenditures incurred by student organizations and journals must advance their core mission.

Yale University is a non-profit institution. Accordingly, IRS regulations prohibit certain activities including:

  • Donations to charitable organizations
  • Political activities (see Policy on Campaign & Political Activity)

Additionally, Yale Law School prohibits funds from going to:

  • Reading group expenses
  • Gift cards
  • Hard liquor

If your group is providing alcohol, it must be limited to beer and wine only, up to two drinks per person and ample food must be provided.

Finally, Yale strongly discourages the use of funds for honoraria or gifts, including raffles and prizes. Please note if a gift is purchased, it must be $74.99 or under because any gifts purchased for $75.00 or more must be reported by the recipient as a taxable gift. If you are looking to purchase a gift, please do be in touch with Sachi Sugimoto Rodgers in advance to ensure that it can be covered by YLS funds.