Kalamazoo College recognizes the need for certain positions to be issued a mobile device in order to fulfill the essential job duties required. Eligible employees will be granted use of these devices in support of the operational and educational mission of the College. A campus-wide service plan has been selected to reduce monthly costs and provide enhanced services.

Division Vice Presidents must determine the need for such devices for their staff and departments. Vice Presidents, or their designees, are responsible for educating their staff about appropriate procedures and annually reevaluating eligibility of respective staff members to continue using a College-issued mobile device.

Under IRS guidelines (Notice 2011-72), the College is not required to tax individuals for personal usage of College-provided mobile phones, provided that the mobile device is for “substantial business reasons”. It is the responsibility of both the staff member and the respective Vice President to determine whether this requirement is being met. The College reserves the right to amend this policy should the IRS reinstate taxation for personal usage of employer-provided mobile phones.

On rare occasions, the College may approve reimbursement for College-related calls on personal mobile devices. Division Vice Presidents are responsible for authorizing eligible employees within their respective areas for reimbursement. Reimbursement will be based on 35% of the monthly rate paid by the College for similar devices (either smart phones or other mobile phones). The rate of reimbursement is subject to review each fiscal year.