BP 6450 – Wireless or Cellular Telephone Use

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

Cellular telephones provided by Columbia Gorge Community College, 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 Columbia Gorge Community College primarily for non-compensatory business purposes is excludable from an employee’s income. Record keeping of business and personal use of Columbia Gorge Community College-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 a Columbia Gorge Community College-issued cellular telephone.

Legal Reference(s):
1. 26 U.S. Code Sections 274(d)(4) and 280F(d)(4)
2. ORS 244