OGE Form 278e: Part 9
Gifts and Travel Reimbursements (Annual and Termination Reports Only)

Report gifts and travel reimbursements in Part 9.

Source Name


Brief Description


Mary Smith

Louisville, KY

Electronic organizer. Birthday present from a friend.


Rock Collectors Association

Los Angeles, CA

Airline ticket, hotel room, and meals incident to speech at convention in St. Louis, MO, (August 5 - 6, 2021). Personal activity unrelated to official duties.


Institute for Applied Institutional Research

Washington, DC

Free attendance at spring 2021 research symposium. Pre-approved by agency ethics officials as a widely attended gathering.


For You, Your Spouse, and Your Dependent Children

Part 9

Gifts: Report gifts totaling more than $480 that were received from a single source during the reporting period. When determining whether the total value of gifts from a single source exceeds $480, you do not need to include any gifts that had a value of $192 or less. Click here for an example.

Travel reimbursements: Report travel reimbursements totaling more than $480 that were received from a single source during the reporting period. When determining whether the total value of reimbursements from a single source exceeds $480, you do not need to include any reimbursements that had a value of $192 or less.

* Note: The reporting and aggregation thresholds are updated every three years. This version of the Public Financial Disclosure Guide was issued in January 2024, and it uses the thresholds that were made effective in 2023 for gifts and travel reimbursements received on or after January 1, 2023. The next update will likely occur in 2026.

Source Name: Provide the identity of the source.

City/State: Provide the source’s city and state of business or residence.

Brief Description: Describe the nature of the item or reimbursement received. For travel gifts and reimbursements, this description would include a travel itinerary, the dates of travel, and the nature of the expenses. Although not required, it is helpful to specify your relationship to the source or note the basis on which you accepted the gift or reimbursement.

Value: Provide the fair market value of the gift(s) or travel reimbursement(s).

Gifts and Travel Reimbursements That Are Not Reportable

You need not report the following gifts and travel reimbursements:

  • Anything given to your spouse or dependent child totally independent of their relationship to you (e.g., your spouse’s business-related travel reimbursements).
  • Anything for which you paid fair market value.
  • Anything accepted by the United States Government under a statute or contract (e.g., travel payments accepted under 31 U.S.C. § 1353).
  • Anything received when you were not an employee of the United States Government.
  • Anything received from a “relative.”
  • Bequests and other forms of inheritance.
  • Suitable mementos of a function honoring you (e.g., retirement party).
  • Communications to your office, including subscriptions to newspapers and periodicals.
  • Nonbusiness gifts of personal hospitality (food, lodging, and entertainment, but not transportation) at the donor’s personal residence or family property.
  • Food, lodging, transportation, entertainment, or reimbursements provided by a foreign government within a foreign country or by the United States Government, the District of Columbia, or a state or local government.
  • Food and beverages that are not consumed in connection with a gift of overnight lodging.
  • Travel reimbursements required to be reported under the Foreign Gifts and Decorations Act.
  • Travel reimbursements received for political trips that must be reported under
    304 of the Federal Election Campaign Act of 1971.
  • Travel reimbursements received from a non-federal employer.

Also, in certain unusual cases, the Director of OGE may grant a waiver of the public disclosure requirements for gifts. This authority is ordinarily used when a filer receives a large number of personal gifts, such as at an engagement or wedding. However, you must still report the items that you received to your agency and OGE, and the fact that you obtained a waiver will be publicly available. Click here for more details.

No Gifts or Travel Reimbursements to Report

If you do not have any gifts or travel reimbursements to report, you need to state this fact. Within Integrity, you would make the statement by marking the “I do not have...” checkbox. For hard copy reports, write “None” for the first line entry.

Click Here for Frequently Asked Questions