[Code of Federal Regulations]
[Title 29, Volume 3]
[Revised as of July 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 29CFR531.53]

[Page 172]
 
                             TITLE 29--LABOR
 
         CHAPTER V--WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR
 
PART 531_WAGE PAYMENTS UNDER THE FAIR LABOR STANDARDS ACT OF 1938
--Table of Contents
 
                        Subpart C_Interpretations
 
Sec. 531.53  Payments which constitute tips.

    In addition to cash sums presented by customers which an employee 
keeps as his own, tips received by an employee include, within the 
meaning of the Act, amounts paid by bank check or other negotiable 
instrument payble at par and amounts transferred by the employer to the 
employee pursuant to directions from credit customers who designate 
amounts to be added to their bills as tips. Special gifts in forms other 
than money or its equivalent as above described such as theater tickets, 
passes, or merchandise, are not counted as tips received by the employee 
for purposes of the Act.