An Honoraria is defined as a gratuitous payment of money, or any other thing of value, to a person for the person’s participation in a usual academic activity for which no fee is legally required.

Various IRS and USCIS regulations should be taken into account when guest speakers and other  "performers" receive compensation for services or payments to cover travel expenses. Harvard University administrators adhere to a broad array of tax and immigration regulations, including restrictions on payments to certain visa holders, tax withholding obligations, and service requirements regarding both honoraria and reimbursements.   


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