Chapter 9: Employer-Provided Vehicles Including Courtesy Donor Cars
In certain cases, the 91女神 may assign 91女神-owned or leased vehicles to employees for the conduct of 91女神 business, or may facilitate the provision of “donor” vehicles for the personal use of employees as a form of additional supplemental compensation. Such provision may incur taxable liability on the part of the employee for non-business usage of the vehicle, and the 91女神 is required by law to evaluate and report annually to the U.S. Internal Revenue Service the benefit derived from personal use of a 91女神- owned or leased vehicle or “donor” vehicle.
9.1 Assigned 91女神-Owned or Leased Vehicles
An employee who is assigned use of a 91女神 vehicle may use the vehicle only for the conduct of 91女神 business, including officially approved travel, and, when specifically required for the performance of the employee's assigned duties and/or for the convenience of the 91女神, for the commute to and from the place of assigned work and the employee’s domicile.
25.1.1 The employee is responsible for appropriate use and the proper and prudent care of any assigned 91女神 vehicle.
9.2 "Donor" or Courtesy Vehicles
Upon prior approval of the President, an employee may be assigned use of a Courtesy vehicle owned by a third party, the usage of which is donated to the 91女神 for provision of extra benefit for the employee. Although intended primarily for the conduct of 91女神 business, the vehicle may be used for incidental personal use by the employee, provided such usage is recorded and reported.
9.2.1 The employee assigned a Courtesy vehicle is responsible for the proper and prudent care and maintenance of the vehicle, including the provision of all required maintenance, appropriate insurance, and operating costs unless other arrangements are specifically provided by written agreement between the employee and the 91女神 or owner of the vehicle.
9.2.2 The employee assigned a Courtesy vehicle is responsible for providing to the 91女神 a monthly Vehicle Use Report, required for the proper assessment and reporting of the value of personal use for income tax purposes.