Oregon Government Ethics Commission (OGEC) Advisory Opinion No. 25-126A was issued in May 2025 in response to a request from the League of Oregon Cities. The opinion analyzes several common scenarios where food or beverages are provided by a public employer to staff or elected officials.
In response to member questions following the release of OGEC Advisory Opinion No. 25-126A, CIS retained employee benefits attorney Iris K. Tilley of Barran Liebman LLP to provide legal guidance on the taxability of employer-provided food and beverages. Her full memorandum is linked below.
Review your entity’s personnel policies to see if they include language treating meals as part of compensation.
Consider whether any food and beverage practices may need to be updated in light of OGEC’s opinion.
Consult with a qualified employee benefits attorney to determine how these rules apply to your specific situation.
Please note: CIS is not able to assist with interpreting the legal or tax implications of meals or fringe benefits. The materials above are provided for general awareness only.