| What are De Minimis Fringe Benefits?
According to the IRS, "a de minimis benefit is one for which, considering its value and the frequency with which it is provided, is so small as to make accounting for it unreasonable or impractical."
Furtherm the IRS has stated that De minimis benefits are excluded under Internal Revenue Code section 132(a)(4) and include items which are not specifically excluded under other sections of the Code. The IRS has specifically provided these items as follows:
1. Controlled, occasional employee use of photocopier.
2. Occasional snacks, coffee, doughnuts, etc.
3. Occasional tickets for entertainment events.
4. Holiday gifts.
5. Occasional meal money or transportation expense for working overtime.
6. Group-term life insurance for employee spouse or dependent with face value not more than $2,000.
7.Flowers, fruit, books, etc., provided under special circumstances. | 
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