Laptop on desk

Cell Phones

Upon recommendation of the Business Office and endorsement of it, Azusa Pacific University has implemented a cell phone allowance program and eliminated the practice of providing University owned devices and services for individuals. The benefits include:

  • Providing staff and faculty the choice of a service provider and phone equipment.
  • Eliminating the need for additional phones for personal use.
  • Bringing the university into compliance with current IRS regulations.
  • Providing accountability of university funds.

Based on job responsibilities, eligible employees may qualify for a nontaxable allowance to cover the business use of personal cell phones. Recipients of the allowance will be required to obtain their own cell phone and service contract based on business requirements. The employee’s departmental budget manager is responsible for determining the eligibility of an employee to receive a cell phone allowance to cover business usage. The amount of the allowance will vary based on business need and department resources. The university will continue to provide and support cell phones that have been designated for departmental usage.


To review frequently asked questions about the cell phone allowance, click on the link below. Should you have any questions, contact the IT Support Center at Ext. 5050.