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Note: Reliant reserves the right to determine whether or not an expense fulfills the above criteria and to decline reimbursement of expenses that do not meet the criteria.  If the above criteria are not met on the original submission, the expense may be resubmitted on a new submission form with the corrected information (in the event it was due to insufficient documentation) or an appeal may be submitted through an exception request in the event that the reason for denial was related to other criteria that require a director review for approval.

Submission Request Types

Payment of a ministry expense may be done through the following four types of submission requests:

• Reimbursement: Submission of expenses that qualify under IRS guidance as non-taxable reimbursed business expenses is referred to as a “Reimbursement.” Please note that, although Reliant Reimbursements are processed in such a way that they are not included in the employee's taxable income, the employee bears ultimate responsibility for her/his income tax return(s), including the proper tax treatment of all payments received from Reliant, and should consult with her/his tax adviser as needed to determine the appropriate reporting and treatment of such payments.

• Expense Recovery Bonus: Submissions requesting recovery of expenses that do not qualify for non-taxable reimbursement under the IRS guidance are referred to as “Expense Recovery Bonus”or ERB. ERB payments take the form of a bonus which will be treated as additional taxable wages (compensation) for the field staff. Due to the fact that only paid employees can receive a taxable bonus, associates are not eligible to submit a request for an ERB.

  A 25% bonus for estimated taxes will be automatically added to all ERB submissions to account for the estimated taxes associated with this taxable bonus. Employees that wish to opt-out of including the bonus for estimated taxes will need to select the box on the form that says "only reimburse the core expenses and not the

  Note
  Key Change to the Standard: Expense Recovery Bonus (ERB) is the new term for what was formerly known as a taxable reimbursement.

  There will be tax taken out of the employee's payroll for the item purchased and recovered using an ERB, based on their current tax settings. To help offset the amount of tax that will be taken out, a 25% bonus for estimated taxes will be automatically added to all ERB submissions to account for the estimated taxes associated with this taxable bonus.

  "Expense Advance: Field staff may request advance payment for anticipated reimbursable expenses through an "Expense Advance." Advances are not available in all cases but will be considered for approval

  If the bonus for estimated taxes is not sufficient to cover the taxes an employee incurs and the employee, therefore, suffers financial hardship as a result, an appeal may be made to request an additional hardship payroll bonus. These appeals will be reviewed on a case-by-case basis.

• Per Diem: Field staff may request per diem while traveling opting to receive a daily set amount for travel expenses (lodging and meals) instead of submitting individual expense receipts for those expenses. 
• Grant: For expenses related directly to a ministry project fund, field staffs and associates also have the option of requesting payment through a "Grant" rather than a project fund Reimbursement. (See Reimbursements vs. Grants for more details.) Grants are also often used for the expense of an item that will belong to the broader ministry/project on a long-term basis. There are no taxable implications on the individual submitting a recovery for a project expense through the grant process. 
• Support Goal: Certain recurring monthly expenses can only be recovered by submitting an updated support goal which in turn will affect payroll for the MTD account. Associates are not eligible for this benefit and therefore will not be able to recover certain recurring monthly expenses

  Employees that wish to opt out of including the bonus for estimated taxes will need to select the box on the form that says "only reimburse the core expenses and not the estimated taxes associated with this bonus." If the employee opts out of including the bonus for estimated taxes and later regrets that choice, Reliant may approve the bonus request retroactively. Retroactive bonuses for estimated taxes requests will be accepted if they are received within 60 days of the date on which the reimbursement was taxed on the employee's payroll. Retroactive requests will be processed in the next available paycheck (which could be the following month after the request was received by Reliant), due to payroll processing deadlines.

  Note
  Key Change to the Standard:

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Recurring Expense Recovery through Support Goal Submission

Ministry Expense Bonus

Reliant provides an optional monthly taxable Ministry Expense (ME) bonus for all paid employees to help cover routine recurring monthly expenses associated with the ministry. Full-time employees are eligible for requests up to $500/month. Part-time employees (20 hours or less) are eligible for requests up to $200/month. The bonus request is submitted through employee support goals. Associates are not allowed to request this bonus. Paid employees that opt out of a monthly ME bonus are not eligible to submit these expenses through any other submission types. (See Ministry Expense Bonuses for more details.)

The ME bonus accounts for the following recurring monthly expenses along with other routine monthly expenses particular to the individual Reliant field staff and their specific ministry to be recovered only through a recurring bonus rather than through a monthly reimbursement submission.

These expenses include: 

• Meals with coworkers
• Gifts for coworkers and ministry contacts
• Monthly internet costs
• Local mileage (normal commutes for local ministry)
• HSA employee contribution (if you are benefits-eligible and are currently on Reliant's medical insurance plan) 

The above expenses are designated for recovery solely through the ME Bonus and are not eligible to be submitted for reimbursement through any other submission types. Reliant does not need receipts submitted for expenses included in the ME bonus. Field staff may set the amount that they think is appropriate to cover their typically incurred monthly expenses (up to the designated amount for full-time/part-time employees). Beyond this, if there are unique one-time expenses that clearly significantly exceed what each staff deems normal recurring expenses then they have the option to submit the following expense request types below. 

Monthly Phone Reimbursement

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• The bonus for estimated taxes has been increased to 25% (instead of the previous 20%). It is also now defaulted to automatically be added to the expense recovery bonus expense. In the past, the default was to not add the bonus, and field staff had to check the box to request that it be added.

  
  

• Expense Advance: Field staff may request advance payment for anticipated reimbursable expenses through an "Expense Advance." Advances are not available in all cases but will be considered for approval on a case-by-case basis.
• Per Diem: Field staff may request per diem while traveling opting to receive a daily set amount for travel expenses (lodging and meals) instead of submitting individual expense receipts for those expenses. 
• Grant: For expenses related directly to a ministry project fund, field staffs and associates also have the option of requesting payment through a "Grant" rather than a project fund Reimbursement. (See Reimbursements vs. Grants for more details.) Grants are also often used for the expense of an item that will belong to the broader ministry/project on a long-term basis. There are no taxable implications on the individual submitting a recovery for a project expense through the grant process. 
• Support Goal: Certain recurring monthly expenses can only be recovered by submitting an updated support goal which in turn will affect payroll for the MTD account. Associates are not eligible for this benefit and therefore will not be able to recover certain recurring monthly expenses.

Recurring Expense Recovery through Support Goal Submission

Ministry Expense Bonus

Reliant provides an optional monthly taxable Ministry Expense (ME) bonus for paid U.S. employees to help cover routine recurring monthly expenses associated with the ministry. (International Staff have their Ministry Expense amounts included with their needs-based salary. Therefore, these ME bonus amounts apply only to U.S.-based employees.) Full-time U.S. employees are eligible for requests up to $500/month. Part-time U.S. employees (20 hours or less) are eligible for requests up to $200/month. The bonus request is submitted through employee support goals. Associates are not allowed to request this bonus. Paid employees that opt out of a monthly ME bonus are not eligible to submit these expenses through any other submission types. 

Relevant Forms

All expense submissions should use the appropriate form, each of which is listed below with accessible links. Please open a brand new form for each month's expense submission (rather than copying a form that has previously been submitted) in order to ensure the use of updated forms and to aid accurate and timely expense processing.   

Links for Applicable Expense Submission Forms

• Current approved Expense Submission Request Forms are required for expense submission.
  • U.S.  Expense Submission Form
  • International Expense Submission Form
  • Continuing Education Form
• Expense Advances, primarily relating to large, expected travel expenditures, will be considered on a case-by-case basis.
• Exception Requests are available for submission in the event of a denied Reimbursement or a late submission. 
• Grants are available for expenses related directly to a project fund. The full grant process involves submitting a grant request and following the Board's policy on grant reporting.
• Per Diem - U.S. / Per Diem - International is available to use for travel expenses incurred during longer periods of traveling (5 days or more)
• Support Goal- support goal submission is specific to program teams. Please reach out to to the appropriate program liaison for assisitance.

With each expense submitted on the relevant form there should be:

An explanation for each expense submitted, including:

The ME bonus accounts for the following recurring monthly expenses along with other routine monthly expenses particular to the individual Reliant field staff and their specific ministry to be recovered only through a recurring bonus rather than through a monthly reimbursement submission.

These expenses include: 

• Meals with coworkers
• Gifts for coworkers and ministry contacts
• Monthly internet costs
• Local mileage (normal commutes for local ministry)
• HSA employee contribution (if you are benefits-eligible and are currently on Reliant's medical insurance plan) 

The above expenses are designated for recovery solely through the ME Bonus and are not eligible to be submitted for reimbursement through any other submission types. Reliant does not need receipts submitted for expenses included in the ME bonus. Field staff may set the amount that they think is appropriate to cover their typically incurred monthly expenses (up to the designated amount for full-time/part-time employees). Beyond this, if there are unique one-time expenses that clearly significantly exceed what each staff deems normal recurring expenses then they have the option to submit the following expense request types below. 

Monthly Phone Reimbursement

U.S. employees are also given the option to request monthly phone plan reimbursement through a submission request within the employee support goal. Expenses are paid out through a non-taxable monthly recurring payment into the account for which the staff is responsible. Reliant does not need receipts submitted for phone plan payment amounts. Employees will request the appropriate amount needed per month (up to the designated amount for full-time/part-time employees) based on the monthly expenses incurred with their individual phone plans. (International Staff have their monthly phone amounts included with their needs-based salary. Therefore, these amounts apply only to U.S.-based employees.) Full-time U.S. employees are eligible for requests up to $100/month. Part-time U.S. employees (20 hours or less) are eligible for requests up to $50/month. Associates are not eligible for the monthly phone reimbursement. (To purchase a phone through a one-time payment, you will follow the normal reimbursement and ERB guidelines.)

Relevant Forms

All expense submissions should use the appropriate form, each of which is listed below with accessible links. Please open a brand new form for each month's expense submission (rather than copying a form that has previously been submitted) in order to ensure the use of updated forms and to aid accurate and timely expense processing.   

Links for Applicable Expense Submission Forms

• Current approved Expense Submission Request Forms are required for expense submission.
  • U.S.  Expense Submission Form
  • International Expense Submission Form
  • Continuing Education Form
• Expense Advances, primarily relating to large, expected travel expenditures, will be considered on a case-by-case basis.
• Exception Requests are available for submission in the event of a denied Reimbursement or a late submission. 
• Grants are available for expenses related directly to a project fund. The full grant process involves submitting a grant request and following the Board's policy on grant reporting.
• Per Diem - U.S. / Per Diem - International is available to use for travel expenses incurred during longer periods of traveling (5 days or more)
• Support Goal- support goal submission is specific to program teams. Please reach out to to the appropriate program liaison for assisitance.

With each expense submitted on the relevant form there should be:

An explanation for each expense submitted, including:

• Description of the expense
• Whom the item is for:
  • First and last names of the people involved
  • The ministry relationship of the person(s) to the field staff. If the expense relates to five or more people, list them as a group with a specific number in the group (e.g. 12 ministry partners). Actual names are not necessary for groups of five or more people. Otherwise, the use of actual first and last names is required, if the relationship is not uniform with all members of the group.
  • Specific ministry purpose of the expense (
• Description of the expense
• Whom the item is for:
  • First and last names of the people involved
  • The ministry relationship of the person(s) to the field staff. If the expense relates to five or more people, list them as a group with a specific number in the group (e.g. 12 ministry partners). Actual names are not necessary for groups of five or more people. Otherwise, the use of actual first and last names is required, if the relationship is not uniform with all members of the group.
  • Specific ministry purpose of the expense (be as detailed as possible). For more secure locations, please see Secure Lexicon for more details. 
  • Cost of the item (the portion of the cost that is ministry related if not 100%)
  • Date of the expense (a new Reimbursement form is needed for each month in which an expense is incurred) 

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Sufficient Funds

Expense submission requests for field staff are typically paid from the MTD account for which the field staff or associate is responsible. Expenses specifically for projects/ministries are paid from project funds. Sufficient funds are required before payment for the expense submission is received and order of pay (see below for more details) for paid employees must be followed. (See also "Lack of Funding for Reimbursements and ERBs" below for details on what occurs when sufficient funds are not available.)  

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Sufficient Funds

Expense submission requests for field staff are typically paid from the MTD account for which the field staff or associate is responsible. Expenses specifically for projects/ministries are paid from project funds. Sufficient funds are required before payment for the expense submission is received and order of pay (see below for more details) for paid employees must be followed. (See also "Lack of Funding for Reimbursements and ERBs" below for details on what occurs when sufficient funds are not available.)  

Non-Full-Time/Part-Time Employee Expenses

There are expenses that are submitted that are not connected to full-time/part-time Reliant employees. Read the below options for more details on the different types of expenses submitted. 

Associate Expenses

Associates are volunteers who have been approved to conduct ministry on behalf of Reliant. Expenses incurred by Reliant associates should be directly related to the ministry. Associates are not eligible for any expense recovery that has a taxable component or that is submitted for recovery through a support goal. 

Family Expenses

Expenses incurred related to a Reliant employee's family members (spouses that are not also a Reliant employee/associate and/or children) that coincide with a field staff's job or ministry may potentially be eligible for recovery, but typically only as a taxable expense. As a reminder, Reliant does currently offer Child-Care Reimbursement through our Cafeteria Plan (tax-saving benefit). (See Spouse and Family Expenses for more details.)  

Associate Expenses

Expenses incurred by Reliant associates should be directly related to the ministry of the field staff. Associates are not eligible for any expense recovery that has a taxable component or that is submitted for recovery through a support goal. 

Project Fund Expenses

Reliant also manages funds for ministries, non-profits, and churches as well as funds for individual MTD accounts. When an expense is not related directly to a field staff's specific job role but is more closely related to a project or ministry, a project fund Reimbursement can be submitted. Reimbursements from a project require all the same documentation as those from an MTD account and are processed according to the same submission deadlines. Project fund reimbursements also require approval by a designated signer for the fund. 

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If expenses are removed from or denied on an expense submission request, they the expense denied may be resubmitted on a brand new expense submission form for further review. Field staff should be sure to check the guidelines to ensure they have included proper receipt documentation and only include the items that were previously removed on the new form submission. There is no extension to the original submission timeframe deadline for re-submissions. 

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