Does a City official need to report as a gift being on a guest list for free attendance at an event if the City official never attends the event?
No, this does not need to be reported as a gift. Unlike a ticket that is received but not used, in this case, the potential benefit is neither tangible nor transferable. As such, if the City Official does not attend, they did not actually receive anything of financial value and there is no gift to report for financial disclosure purposes.
These advice tidbits are for reference only. They are not intended as legally protective guidance or binding interpretation of laws within the Board's jurisdiction. You can request individualized informal advice by contacting BOEGCStaff@phila.gov or clicking the Ask for Advice button on the Board's website.