UNC Charlotte Mobile Communications Device Policy | UNC Charlotte

Effective September 23, 2009, The University of North Carolina at Charlotte will begin a new Mobile Communications Device (MCD) policy (#125). This policy was developed to be in compliance with Internal Revenue Service regulations regarding the use of these devices.

The tax code provides that business use of employee’s personal MCD may be paid by an employer. Tax law requires that in order for such reimbursement to be non-taxable, each employee must document every incoming and outgoing business call, including its business purpose. Therefore, UNC Charlotte is offering employees three (3) options for MCD business use.

Click here to review the 3 options: Option I, Option II, and Option III

Select the following link for further information regarding the implementation process and the various options:

Implementation Procedures Supplement