Mobile Communication Device (MCD) Allowances

University Policy 602.10, Mobile Communication Device (MCD) Allowances, establishes when the University will provide payment for employee use of MCDs when required to support business activities of the University, along with related administrative requirements. It is drafted with the intention of complying with the Internal Revenue Service (IRS) and other applicable statutes, regulations, and guidance. This policy was initially approved in September 2009, redesignated from UP-317 to UP 602.10 in October 2017, and last updated in April 2022.

Please see the following guidance:

• UP 602.10, MCD Allowances
• MCD Supplemental Procedures
• MCD Allowance Request eForm and documentation
• MCD Allowance FAQs

Please contact your department’s administrative office or the following departments for questions about MCD allowances:

• Program questions: Marlo Hardiman, assistant controller for tax and payroll, in the Payroll Department.
• Processing questions: Human Resources at hrsystems-support@charlotte.edu

Last Updated: April 26, 2022