REDWOODS COMMUNITY COLLEGE DISTRICT Administrative Procedure AP 2714 DISTRIBUTION OF TICKETS OR PASSES 1. The District, through the President/Superintendent or his/her designee, will distribute limited numbers of tickets or passes received by the District for non-District facilities, events, shows, or performances to the person(s) who the President/Superintendent or his/ her designee has decided will benefit most directly or whose regular role in the District most directly relates to the facility, event, show, or performance. Tickets or passes to District programs or activities will be considered available for distribution to District employees or officials when the distribution represents no additional cost to the District and when voluntary attendance by District employees or officials does not have the reasonable potential to displace students or members of the community. 2. The person receiving a ticket or pass pursuant to this procedure may not transfer the ticket or pass to any other person. Subsequently, if the person receiving it cannot attend the event, show, or performance, or use the ticket or pass, the person receiving it should return it as soon as possible to the President/Superintendent for redistribution under this procedure. 3. Under certain circumstances state and federal income tax laws may require that a receiving party treat the value of distributed tickets and passes as income. For each ticket or pass distributed to an official, the District will complete and post to its website a California Fair Political Practices Commission (FPPC) Form 802. Reference: BP 2714; Title 2 of the California Code of Regulations, Section 18944.1 Approved: 12/06/2011