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Info

The new Reimbursement and Expense Recovery Bonus Policy and Standard is effective beginning January 1, 2023. 


Standard Name:Reimbursement and Expense Recovery Bonus Standard
Relevant Policies:Reimbursement and Expense Recovery Bonus Policy
Relevant Forms:(new link)
Creation Date: 
Last Revision Date:

The Reimbursement and Expense Recovery Bonus Standard and Policy apply to all expenses incurred beginning January 1, 2023. Any expenses incurred in 2022 (even if they are submitted in early 2023) will follow our previous policies and use the previous year's forms. Please take time to watch the Reimburse and Expense Recovery LEARN course to help understand the key changes to the previous standards and how to use the new expense submission request forms. 


General Standards

Submission Requests

Specific Guidance by Expenses Types

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Stewardship
Stewardship

Stewardship Responsibility

As noted in the policy linked above, field staff are expected to utilize sound judgment and careful financial management regarding ministry-related expenses. This means ensuring that Reliant financial resources are used appropriately; support the ministry; comply with Reliant policies, applicable laws, regulations, and donor restrictions; and consider the reputation of the ministry in the sense that we strive for propriety in both fact and appearance. Our stewardship responsibility also means utilizing Reliant's non-profit status for ministry purposes alone and not for personal benefit (e.g. avoiding state sales tax on personal items). 

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General Criteria
General Criteria

General Criteria for Determining A Permissible Expense

As noted in the policy linked above, the general criteria for determining whether an expense qualifies for reimbursement are that the expense must be:

  • Reasonable in that the expense is not extreme or excessive, and it reflects the amount that would normally be spent in that specific situation;
  • Ordinary in that one would normally expect this kind of expense to occur when performing ministry work;
  • Necessary to achieve a valid ministry objective consistent with the mission of Reliant and its ministry partners;
  • Directly related to the job/ministry of the field staff; and
  • Sufficiently documented and timely submitted

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. 

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Request Types
Request Types

Submission Request Types

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

Reimbursement:  Submission of expenses that qualify under IRS guidance as non-taxable reimbursable 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 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 or for any expense that has a taxable (ERB) component.

Note

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

As with other taxable wages, estimated income taxes will be deducted from the employee's payroll for the item purchased and recovered using an ERB, based on the employee's current tax settings. To help offset the amount of tax that will be deducted, an automatic 25% bonus will be added to all ERB submissions. For example, an ERB submission for a $100 expense would result in an ERB of $125 to account for the estimated taxes associated with this taxable bonus. Employees may opt out of the 25% bonus for estimated taxes by selecting to exclude the tax bonus in the expense submission. 

Note

Key Change to the Standard: 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.

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Alternative
Alternative

Alternative Expense Submission Types

While most expense submissions by field staff will be in the form of either a Reimbursement or an ERB, there are several alternative means of recovering the cost of ministry expenses. They are listed in the drop-down below:

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titleAlternative Expense Submission Types
  • 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 travel expenses. 
  • Grant: For expenses related directly to a ministry project fund, field staff 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 typically used for the expense of an item that will belong to the broader ministry/project on a long-term basis. 
  • Support Goal: Certain recurring monthly expenses (e.g., monthly mobile phone service costs) can only be recovered by submitting an updated support goal. We encourage employees to use this benefit to offset recurring monthly costs. Associates are not eligible for this benefit and, therefore, will not be able to recover certain recurring monthly expenses.

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Forms
Forms

Expense Submission Forms

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

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titleRelevant Forms


Note

Key Change to the Standard: The term Expense Submission is now used rather than simply Reimbursement when describing a submitted expense since an expense could be either a Reimbursement or an ERB or a related Advance.

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
    • Project Fund Expense Submission Form
    • Continuing Education Form (all costs associated with continuing education must be submitted using only this form and pre-approval is required)
    • Spiritual and Ministry Planning Retreat Form (all costs associated with Spiritual and Ministry Planning Retreats must be submitted using only this form and pre-approval is required)
  • 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 the appropriate program liaison for assistance.

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

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titleKey Components of Any Expense Submission

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 (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) 

Itemized original receipts and other appropriate substantiating documents (if applicable) must be submitted with the form.

*P lease refer to all Reimbursement Standards below, which detail receipt information and other specific criteria.


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Timeframe
Timeframe

Submission Timeframe

For all Reimbursements and ERBs,  requests must be received within 60 days after the end of the month in which the expense is incurred. An expense is incurred when an item is purchased or, in the case of pre-payment for travel, when the travel has actually taken place, as long as both the payment date and travel date are listed on the receipt for documentation. 

Late submissions exceeding this timeframe require an exception request. Late submissions are not guaranteed reimbursement and will be considered on a case-by-case basis. The exception request must include a valid reason for the late submission and include supervisor approval.

Note

Key Change to the Standard: Under the previous policy and standard, approved late submissions were automatically considered taxable wages. Going forward, that will no longer be the case. Approved late submissions will be treated like any other expense regarding taxability. Therefore, if an expense Reimbursement would normally be considered non-taxable, it will remain non-taxable if approved for late submission. 

Please review the table below for more details on the timing of receiving Reimbursement/bonus funds based on the submission date. 

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Payment Dates
Payment Dates

Payment Dates

Reimbursement Submitted By...Paid to the Bank Account of Field Staff By...
Between 1st - 15th of the monthThe last business day of the same month
Between the 16th - 31st of the monthThe 20th of the following month, or the preceding business day if the 20th falls on a weekend or holiday


Expense Recovery Bonus (ERB) Submitted By...

Paid to the Bank Account of Field Staff By...

Last day of the monthPayment included in the following month's paycheck

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Review
Review

Submission Review and Approval

If the criteria for determining a permissible expense 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.

Non-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. 

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titleAssociate Expenses

Associate Expenses

Associates are volunteers who have been approved to conduct ministry on behalf of Reliant. Expenses incurred by Reliant associates should meet the general criteria outlined in this standard. Associates are not eligible for any expense recovery that has a taxable component or that is submitted for recovery through a support goal. 

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title90 day Eligibility Extension for Taxable Expenses for Associates who are Pre-Employed Field Staff

Some Reliant field staff (particularly those who are preparing to move internationally) work as non-employees or "pre-employed" status for a short period of time while they raise funds, to build up the balance in the MTD account they are responsible for with Reliant. In this circumstance, the field staff clearly intends to become a full-time Reliant employee in the near future.  

With the confirmation of the expected hire date already set in place with Reliant (which must be within 90 days of the purchase date of the "taxable" items in order to qualify), Reliant will allow an Associate field staff to purchase a taxable item with the expectation that it can be recovered through an ERB after being officially hired. The ERB should be submitted upon being hired, and the receipt date should be no more than 90 dates prior to the hire date. The recovery of the taxable item amounts will not be paid out until the field staff is officially hired and receives a paycheck, thus satisfying Reliant's Standard and our obligation to report the value of the items as taxable income to the IRS.

Note

Key Change to the Standard: In the past, this was only offered to International Associates. It is now offered to all Associates. 




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titleFamily Expenses

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). 

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titleSpouse attendance

Expenses incurred by a Reliant associate spouse when they fully participate in an activity related to the Reliant employee's ministry role are reimbursable under most circumstances.  If the spouse divides time between ministry participation and personal time, the spouse’s event expenses may be eligible as a taxable ERB.

If a spouse is not employed or an associate with Reliant, their conference fee will always be taxable and recovered through an ERB when the presence and participation of the spouse are requested by your local church or ministry.


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titleFamily attendance

Family can be an instrumental part of daily ministry activities and are encouraged to participate in specific family-friendly events. For children's expenses to be eligible for recovery through an ERB, a child must have resided in the home for at least half the year and is either:

  • Under the age of 19 at the end of the year in which the event occurs;
  • Under the age of 24 at the end of the year in which the event occurs, and is a full-time student
  • A child with permanent disabilities who relies on you on a daily basis. 



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titleProject Fund Expenses

Project Fund Expenses

In addition to individual MTD accounts, Reliant also manages funds for ministries, non-profits, and churches. When an expense is not related directly to a field staff's specific job role but is more closely aligned 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. 

These types of Reimbursements are paid directly from the project fund, based on available funds as well as based on the order in which they were received. The MTD account balance the field staff is responsible for does not incur the expense for these reimbursed costs (therefore the order of pay from the MTD account does not apply) so it is possible for an employee who has back pay and back Reimbursements to receive payment for a Reimbursement that was submitted to be paid from a project fund. Reliant pays project fund Reimbursements if there are available funds in the project fund. It is possible for a project fund to accumulate back Reimbursements. (See Project Fund Reimbursements for more details.) 

If an expense being submitted through a project fund will be owned, stored, and considered solely the property of the church/ministry (with no personal usage by the individual submitting the request) then the expenses are attributable to the church/ministry, which is not taxed for expenses that are normally fully or partially taxed to the field staff MTD fund. 

If an expense is not for an item that will be considered the sole property of the church/ministry, then a field staff can still specify that the project fund (rather than an MTD account) should be the source of funds for a Reimbursement or ERB. In the case of an ERB, the taxable expenditure (including expenses with a partial taxable component) is processed in a manner similar to ERBs funded through MTD accounts. The ERB for project funds can only be routed through a paid employee's payroll; therefore, Reliant associates may not request an expense recovery using a project fund for payment for any taxable expenditures. 

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Funds1
Funds1

Sufficient Funds

As noted above, expense submissions may draw on funds from either the MTD account for which the field staff or associate is responsible or a project fund pertinent to the field worker's ministry. In either case, sufficient funds are required before payment is issued for the expense submission. (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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Lack of Funding
Lack of Funding

Lack of Funding for Reimbursements and ERBs

If the funding source (i.e., MTD account or project fund) lacks sufficient monies to cover the submitted expense, then the expense submission is considered a back reimbursement or back pay, as described below.


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titleBack Reimbursement

Back Reimbursement 

If the funding source does not contain sufficient funds to provide full reimbursement for the amount on an expense submission request form, Reliant will hold the form and delay reimbursement, storing the expense submission as a "back reimbursement" until sufficient funds are available in the funding source, according to Reliant's order of pay protocol.  If a field staff has more than one back reimbursement, they will be paid out in the order in which the reimbursement submissions were received once funds become available for the whole amount of each individual reimbursement. 

If the funding source covers only a portion of a back reimbursement, Reliant will not automatically partially pay the reimbursement. Field staff may request a reduction in the back reimbursement for a partial payment or completely remove it from the queue, but in such cases, the remaining portion of a partial back reimbursement or the back reimbursement removed from the queue will not be eligible for reinstatement should funding become available later. To illustrate the process for partial reimbursement, suppose a field staff submits a $1,000 reimbursement that is next in line for the order of reimbursement payout and only $650 is available to pay out.  The field staff may elect to send an email to reimbursements@reliant.org asking the reimbursement team to pay the $1,000 reimbursement using the available funds and acknowledging that the field staff forfeits any un-reimbursed portion of that reimbursement. Note: this action is completely voluntary and at the discretion of the field staff.  

Here's a sample email of how to word the email.

"I would like to request that my April (Year-20xx) reimbursement totaling $X be paid out on X date using the available funds in the MTD account for which I am responsible.  I acknowledge that any un-reimbursed funds from this reimbursement will be forfeited and unable to be reimbursed at a future date. "

Unpaid back reimbursements will be retained by Reliant for the remainder of the calendar year in which the expenses were incurred, plus two (2) additional calendar years. Once this period has expired (i.e., after January 31st of that next year, when all expense reimbursements have been completely processed and paid by Reliant), any un-reimbursed back reimbursement expenses will be marked as expired and can no longer be paid. Example: expenses submitted in 2019 are eligible for payment as a back reimbursement until January 31, 2022, if the field staff has raised sufficient funds by December 31, 2021.

Note

Key Change to the Standard: Terminology has changed wherein "Back Reimbursement" was formerly known as a "cabinet expense". A Back Reimbursement is a reimbursement that is held back from paying due to a lack of sufficient funds. If there are multiple back reimbursements they are put into a queue and are paid in the order from which they are received. 



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titleBack Pay for ERBs

Back Pay for ERBs


Info

It is Reliant's intention that the ERB will eventually be routed through our back pay process. However, Reliant has not fully integrated all of our processes into the new system. Therefore, the explanation below is what we expect to occur in the near future, once the process has been integrated.  Until then, the ERBs will still remain in the back Reimbursement bucket until there are sufficient funds to make payment. 

If funds are not available to pay an ERB, then Reliant will short-check those ERBs and include them with back pay, in accordance with Reliant's approved order of pay. In the order of pay, Expense Recovery Bonuses take precedence over Reimbursements, in accordance with IRS requirements.  Back pay is eligible for compensation/payment during the year in which it is incurred plus two additional years. For example, if an ERB is submitted in March 2019 and the funding source lacks sufficient funds to pay it, the back pay resulting from the ERB is eligible to be paid until December 31, 2021.  

Note

Key Change to the Standard: Expense Recovery Bonus (ERB) bonuses are now being routed through payroll rather than through the reimbursements queue. An unpaid bonus due to insufficient funds is now short-checked and held in the back pay queue. Please review the Order of Pay above for more detail.



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titleExiting Employment with Unpaid Reimbursements

Exiting Employment with Unpaid Reimbursements

If a field staff is exiting employment and has reached his/her final month of payroll without receiving enough funds to fully cover the total amount of a submitted reimbursement, Reliant will automatically reimburse a portion (based on available funds) of the submitted reimbursement without the field staff needing to submit a request for partial payment of the reimbursement.

Note

Key Change to the Standard: In the past, Reliant would only pay partial payments when it was requested, which included during exiting. Now, for exiting staff only, Reliant will automatically pay partial reimbursements (without receiving a request) if the funds are available.


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Order of Pay
Order of Pay

Order of Pay

Reliant will pay approved Reimbursements and ERBs following Reliant's Order of Pay. While Order of Pay considers a variety of additional payroll-related elements, expense submissions follow this order:

  1. Current ERB
  2. Back Pay (if applicable), including any previously submitted ERB waiting for funding as long as the bonus remains eligible for Back Pay (See Back Pay for ERB above for more detail)
  3. Back Reimbursements (formerly known as cabinet expenses), meaning unpaid Reimbursements waiting for funding and paid in the order they were received as long as the Back Reimbursements remain eligible for Reimbursement (See Back Reimbursements above for more detail)
  4. Current Reimbursement. (Again, reimbursements are paid in the order they are received).
Info

As a reminder, timecards must be up to date for hourly employees to be eligible to receive Reimbursements and ERBs. 

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Removed or Denied Expense Requests
Removed or Denied Expense Requests

Resolution of Removed or Denied Expense Requests

Upon its review of expense submissions, Reliant may remove or deny expenses or return submitted expense forms due to a variety of reasons. Explanations for the return or denial of submitted expenses can be found in Google comments within the Google Doc, the Reliant email of field staff, or Staffnet. Field staff are responsible for checking their Reliant email and Staffnet for reimbursement notes and to initiate with Reliant if there are questions about those notes. Reliant will notify field staff via email or Google Drive comments if a form is fully denied.  

If expenses are removed from or denied on an expense submission request, 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. 

If the expense was removed due to a policy issue, a formal exception request must be submitted.

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Receipt Guidelines
Receipt Guidelines

Receipt Guidelines

Reliant requires that itemized receipts for expenses greater than $75 must be submitted along with the appropriate form. (The only exception to the $75 limit is that a receipt is always needed for all hotel/lodging receipts regardless of the amount requested for reimbursement.)

Receipts must include the following itemized details:

  • What was purchased
  • Total amount paid
  • Date
  • Name of the company (or person) that was paid
  • Name of field staff (if applicable such as for a flight, hotel, rental car, etc.)
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titleHand-Written Receipts

Hand-Written Receipts

On the rare occasions when a field staff is unable to obtain a formal itemized receipt, hand-written receipts are acceptable as long as they contain the following information.

Info

If traveling internationally, Reliant recommends purchasing a receipt book to help keep track of purchases when printed receipts are not readily available or provided.

  • Name of field staff
  • What was purchased
  • Amount paid
  • Date
  • Type of payment (check #, cash, etc)
  • Name of the store (or individual) who received the money (please also include contact info (phone/email) if payment was made to an individual)
  • A verification statement from a worker at the store/individual who received the money should also be included on the written receipt along with a signature to verify the statement. Example statement: “I, name , received this money from name  to cover the cost of expense in which they participated, or purchased from me, etc. on this date. -Signature”. Or the field staff can have the person email the verification statement needed from their personal email address (instead of receiving their signature in person) and attach a copy of that email along with the handwritten receipt when submitting the expense.


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titleReceipts from Mobile/Banking App

Receipts from Mobile/Banking App

For receipts from mobile apps (such as Venmo, Square Cash, PayPal, Google Wallet, or a banking app), field staff should be sure to include a clear description in the memo or "what's it for?" section of the transaction, to document what expense the payment is related to. The reimbursement submission should also include any information that is required for a valid receipt, that is not visible on the mobile app "receipt" (see the guidelines above for what details must be included on the itemized receipt for it to be acceptable.) In most cases, receipts for mobile apps will be for shared expenses. Please see the section below for details on receipts for shared expenses.


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titleReceipts for Shared Expenses

Receipts for Shared Expenses

If a Reliant field staff pays an individual for a portion of an expense that requires a receipt (and the portion exceeds $75), he/she will need to submit two receipts.  This includes both a copy of the original receipt with the full expense amount listed from the individual who collected the money and paid for the full expense as well as a hand-written or mobile/banking app receipt for the portion paid to the individual. These two receipts provide Reliant with sufficient documentation of transactions. The expense submission should include all details required for the hand-written or mobile/banking app receipts as detailed above. 

Specific Standards by Expense Type

The summary guidance below for the specific standards by expense type is intended as both a table of contents and a quick reference guide for specific expense categories. Items not addressed in this guide could require approval from the supervisor and Reliant reimbursement team. Please contact reimbursements@reliant.org with questions. 

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Recurring Expenses
Recurring Expenses

Recurring Expenses

(Support Goal Submission)

Expense Category

Summary of Allowable Costs

Key Details

Ministry Expense (ME) Bonus


The ME Bonus is for field staff to cover routine, ongoing ministry expenses. Staff may request the following through support goal submission 

  • Up to $500/month for staff working 20 or more hours per week
  • Up to $200/month for staff working fewer than 20 hours per week
  • International workers' amounts are needs-based 


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titleKey Details

Routine and ongoing expenses in the example categories are designated for recovery solely through the ME Bonus and are not eligible to be submitted by U.S. employees for reimbursement through any other submission types. 

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titleThe following recurring expenses are included in the ME bonus 
  • Meals with coworkers
  • Gifts for coworkers and ministry contacts
  • Monthly internet costs
  • Local mileage and tolls (normal commutes for local ministry)
  • Local parking/parking permits at the primary place of ministry
  • HSA employee contribution (if you are benefits-eligible and are currently on Reliant's medical insurance plan) 

  • Other routine, ongoing ministry expenses


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Monthly phone plan costs are calculated separately on the employee support goal to be entered as non-taxable and should not be included in the total amount requested for the ME bonus. 



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titleEligibility

Reliant provides an optional monthly taxable Ministry Expense (ME) bonus for paid U.S. employees to help cover routine, ongoing monthly expenses associated with the ministry.  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. 

International workers have their Ministry Expense amounts included with their needs-based salary. Therefore, these ME bonus amounts apply only to U.S.-based employees.

Associates are not allowed to receive this bonus.  

Reliant does not require receipts for expenses included in the ME bonus. Field workers may set the amount that they think is appropriate to cover their typically incurred monthly expenses (up to the $500 and $200 limits set respectively for full-time and part-time employees). If there are significant, unique, one-time expenses that clearly significantly exceed what each worker deems normal recurring expenses then they have the option to submit them. 


Note

Key Change to the Standard: The ME bonus has been simplified, and the total amount reimbursable for routine, ongoing expenses has been increased. Previously the ME bonus was broken down into individual expense category maximum amounts. Reliant is now asking U.S. field workers to determine the appropriate total amount (up to a specific designated total amount based on their employment type) based on the total needs of the individual field workers.



Monthly Mobile Phone Service

U.S. employees may request through support goal submission to cover monthly mobile phone services

  • Up to $100/month (staff working 20 or more hours per week)
  • Up to $50/month (staff working fewer than 20 hours per week)


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titleKey Details

Expenses are paid out through a non-taxable monthly recurring payment. Receipts are not required.  This monthly reimbursement is distinct from a one-time phone purchase which is reimbursed through the normal expense submission form.

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titleEligibility

For International employees, monthly mobile costs are included in their needs-based salary worksheet so the above amounts do not apply. 

Associates are not eligible.


Note

Key Change to the Standard: Mobile phone service costs used to be reimbursed through the ME bonus, which resulted in additional taxable income for field staff. Under the new Standard, mobile phone service costs are tax deductible. Paid employees may now submit a one-time Monthly Phone Reimbursement request through their support goal to recover monthly phone payments through a non-taxable monthly reimbursement. 




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Technology
Technology

Technology 

(Relevant to all Reliant Field Workers)

Expense Category

Summary of Allowable Costs

Key Details

Mobile Phone Device
  • $1,000 max limit to purchase a phone
  • Phone can only be purchased every 2 years
  • Recoverable as 75% nontaxable Reimbursement and 25% taxable ERB


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titleKey Details

If phone is lost, broken, or stolen and a replacement is needed prior to the end of the 2-year timeframe, please submit an exception request.

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titleEligibility

For Field staff working over 20 hours/week and intending to remain full-time (over 20 hours) with Reliant for at least 12 months after the phone is purchased. 

Part-time field staff working fewer than 20 hours a week are not eligible for purchasing cell phones. An appeal may be made through an exception request. 

Associates are not eligible for purchasing cell phones.

However, there is a 90 Day Eligibility Extension for Taxable Expenses for Associates who are in "pre-employment" status (please review the Standard for more details).  


Note

Key Change to the Standard: 

  • There is now a higher max available limit (in the past the limit was $500)
  • Cell phones are now 75% nontaxable and 25 taxable. It used to be 100% taxable
  • For full-time workers intending to remain on workers for at least 12 months



Apps 


  • One-Time Purchase and Subscriptions for Apps directly relevant to field worker's job responsibilities are allowed



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titleKey Details


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titleNeeded for Submission

Add a brief description of the app (one-time purchase or subscription) and an explanation of the ministry purpose


Note

Key Change to the Standard: Apps are being entered into a new category now ("Downloads"). They were historically entered as "supplies".



Computers & Computer Equipment



  • Computers (desktop/laptop/tablet), computer equipment (e.g., monitors, printers, hard drives) and warranties to the extent they are required to perform ministry responsibilities.
  • Can be reimbursed every 3 year
  • 75% nontaxable Reimbursement and 25% taxable ERB. 



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titleKey Details

There is no max limit for computers and equipment, assuming the general expense criteria are followed for what is reasonable and necessary specifically to your ministry role. 

In the event a computer is lost, broken, or stolen, and new equipment is needed prior to the 3 year threshold, employees may apply for an exception to this standard.

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titleEligibility

For Field Staff working over 20 hours/week and intending to remain full-time (over 20 hours) with Reliant for at least 12 months after the computer/computer equipment is purchased. 

One-year fixed-term employees are able to reimburse a computer at the start of their year term if it is part of their parameters.

Part-time field staff working fewer than 20 hours a week are not eligible for purchasing computer/computer equipment. An appeal may be made through an exception request. 

Associates are not eligible for purchasing computer/computer equipment.

However, there is a 90 Day Eligibility Extension for Taxable Expenses as an Associate (please review the Standard for more details).


Note

Key Change to the Standard: 

  • For full-time workers intending to remain on staff for at least 12 months
  • The standard is now every 3 years (used to be 2) because 3 years align more closely with the depreciable life of a computer per recommended guidelines.
  • There is no longer a max limit amount as there was previously. 
  • Computers are now 75% nontaxable and 25 taxable. It used to be 100% taxable



Software

One-time outright purchases of software:

  • Recoverable as 75% nontaxable Reimbursement and 25% taxable ERB. 
  • Can only be purchased every 3 years

Monthly Software subscriptions are 100% nontaxable


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titleKey Details


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titleEligibility

For Field Staff working over 20 hours/week and intending to remain full-time (over 20 hours) with Reliant for at least 12 months after the software is purchased. 

One-year fixed-term employees are able to reimburse software at the start of their year term if it is part of their parameters.

Part-time field staff working fewer than 20 hours a week are not eligible for purchasing software outright (an appeal may be made through an exception request) but can reimburse monthly software subscriptions

Associates are not eligible for purchasing software outright but can reimburse monthly software subscriptions

There is a 90 Day Eligibility Extension for Taxable Expenses as an Associate (please review the Standard for more details).



Internet Access


  • Website hosting services or email distribution services that are directly related to your ministry role
  • Charges for internet and email fees while traveling for ministry purposes.


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titleKey Details

No maximum limits as long as charges meet the general criteria for expenses.

Monthly internet access at your home should be requested through ME Bonus and support goal submission, not as a Reimbursement submission.


Media Downloads (books, digital photos, etc.)

  • Media downloads, such as books and other resources required for ministry-role.



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titleKey Details

No maximum limits as long as charges meet the general criteria for expenses.

Add the media title and briefly explain ministry purpose 

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titleImportant Reminders

Downloaded media items must be reimbursed at the point they are purchased. Meaning, no reimbursement of gift cards bought for expected future downloads. You can only reimburse ministry-related downloads as individual expenses at the point that you make them.




Info

Books related to a continuing education class should not be expensed on a normal reimbursement form. They should only be submitted using the Continuing Education form.


Note

Key Change to the Standard: Downloads do not have to be religious in nature as long as they have a valid ministry purpose. 


Note

Key Change to the Standard: In the past, there was a category for continuing education on the normal reimbursement form. There is now a separate form for all expenses related to continuing education.



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Travel
Travel

Travel

(Relevant to all Reliant Field Workers)

Info

Ministry trips are defined as trips outside of the field staff's local metropolitan area, required for ministry purposes, and for which the majority of time is spent on ministry job responsibilities. Reimbursable costs for ministry trips include reasonable and customary transportation, lodging, meals and related travel expenses to the extent that job responsibilities require travel. Trips that include both ministry job responsibilities and personal interests are reimbursable only for the portion required for ministry.  See also: Reimbursements FAQ for Cancelled Trips


Expense Category

Summary of Allowable Costs

Key Details

Hotel/Lodging

  • Up to $250/night for ministry trips 



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titleKey Details

For some more expensive locations, a higher amount may be approved as an exception based on  IRS Per Diem Rates  for the travel destination.

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titleImportant Reminders
  • If an additional hotel room is needed to accommodate room for family members that would not have been originally needed by the field workers, that additional room can only be recovered through an ERB. Remember to review spouse and family travel in the Reimbursement and Expense Recovery Bonus Standard


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titleNeeded for Submission
  • We need the full version of the hotel receipt that includes the field worker name and receipts must be submitted for all lodging, regardless of amount.
  • Choose to submit the receipt either on the month it was purchased or the month in which the travel takes place since both dates are found on the receipt. 
  • Remember if lodging was shared with others, please follow instructions on the Reimbursement and Expense Recovery Bonus Standard for shared expenses.



Flight

  • Airfare
  • Baggage
  • Seat upgrade, if needed
  • TSA pre-check or CLEAR



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titleKey Details
  • Seat upgrade may be reimbursed if required as a reasonable accommodation.
  • TSA pre-check of CLEAR may be reimbursed if the service is used for ministry-related travel 3 or more times per year
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titleImportant Reminders

Redeemed travel points cannot be reimbursed as a cash payment. Only the amount paid in cash after redeeming points can be reimbursed.


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titleNeeded for Submission

Remember Reliant needs the full version of the flight receipt that includes the field workers name, itinerary, and amount paid.

Review spouse and family travel in the Reimbursement and Expense Recovery Bonus Standard

Choose to submit the receipt either on the month it was purchased or the month in which the travel takes place since both dates are found on the receipt. 



Rental Car/Borrowed Car


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titleRental car/rental car fuel & insurance

Rental car and fuel receipts and additional insurance purchased are all reimbursable. 

Only fuel costs can be reimbursed for a rental car, not mileage.


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titleBorrowed Car

Only reasonable fuel cost can be reimbursed for a borrowed car, not mileage. 

Any additional financial payments given to the car owner for the use of their borrowed vehicle can not be reimbursed.



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titleKey Details


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titleNeeded for Submission

Rental Car:

  • Remember we need the full version of the rental car receipt that includes field worker's name.
  • Any costs associated with a rental car (fuel/insurance) need to be submitted with a copy of the associated rental car receipt.
  • If submitting your rental car fuel receipts on a different form submission than the one that includes the rental car receipt, please include a copy of the rental car receipt for reference as part of the receipt submission and note that the rental car submission was already previously submitted so that the reimbursement is not duplicated. 
  • Choose to submit the receipt either on the month it was purchased or the month in which the travel takes place since both dates are found on the receipt. 
  • Remember if a rental car was shared with others, please follow instructions on the Reimbursement and Expense Recovery Bonus Standard for shared expenses.

Borrowed Car:

  • For a borrowed car, a fuel receipt is needed along with the trip's start/end location. 
  • In the ministry purpose section on the form also add the full name of the person from who you borrowed the car and their relationship to you, total driving distance, and locations traveled.


Info

Reliant offers guidance when deciding on Auto and Rental Car Insurance





Mileage/Carpooling

  • Mileage for necessary ministry-related trips in excess of commutes to normal places of work/ministry such as long trips outside the metropolitan area in which the field worker resides.




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titleKey Details
  • The IRS mileage rate for the second half of 2022 (expenses accrued July 1st - December 31st) is $0.625/mile.
  • If money is received from carpoolers, deduct that amount from expense submission.
Info

Reminder: Mileage cannot be reimbursed for rental car or borrowed car


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titleNeeded for Submission

Mileage:

Total mileage along with the trip start/end location is needed.

Be sure to subtract any personal mileage for any side trips during business travel, from the total mileage, you submit for reimbursement.


Carpool:

The above submission rules apply and...

  • If the driver in a carpool: passengers will typically directly reimburse the driver for a portion of the mileage/gas cost, calculate the mileage rate for the ministry-travel and subtract the amount received in gas money. I n the ministry purpose on the form add the names of the passengers and their relationship to you and the money collected (specify the dollar amount from each listed passenger)
  • If the passenger in a carpool, when driving in another person's vehicle, reimbursement for the money given to the car owner for the passenger's portion of mileage cost may be reimbursed. The amount submitted for reimbursement cannot exceed the approved mileage reimbursement rate multiplied by the number of ministry miles driven. Enter only the mileage amount that adds up to the cost being submitted for reimbursement on the form.  A hand-written/emailed receipt from the car owner is required if more than $75 (please follow directions on the Standard for what is needed when submitting a hand-written receipt and also include the locations travel (to/from) and the total mileage amount on the receipt.) 


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titleEligibility

Associates are able to reimburse any ministry-related mileage.

Paid employees may not reimburse local mileage in any way other than through the support goal submission. If an employee opted out of the support goal request, they have forfeited the benefit of receiving reimbursement for local mileage. Ministry-related auto mileage in excess of commutes to normal places of work/ministry is reimbursable. 


Note

Key Change to Standard: In the past, the limit was defined as 100 miles away from home. The Standard has changed to be outside of normal commute and outside the metropolitan area in which the field worker resides.



Parking & Tolls

  • Parking costs of more than $10 when conducting ministry work in a location that is not the local place of work.
  • Parking costs incurred during travel (airport parking costs, hotel or conference center parking, etc.)
  • Tolls when traveling on a ministry trip. 



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titleKey Details


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titleImportant Reminders

Local parking costs under $10 as well as parking permits should be included in the support goal request for monthly expenses and are not reimbursable.


Note

Key Change to the Standard: Reliant has been advised that local parking/parking permits are considered taxable. Therefore, only employees can recover this expense through a support goal submission request. 



Other Transportation 
  • Taxi, bus, rideshare, train, water transportation, etc. when traveling on a ministry trip

Covid Testing
  • Testing mandated in order to travel

Only testing not covered by Reliant's health plan can be reimbursed. 

Travel Fees and Immunizations (short-term international trips) 
  • Visa Fees and related documentation
  • Passport fees and related documentation (taxable ERB) 
  • Vaccinations and immunizations required for international travel (taxable ERB)
  • Certain medications required for international travel

Meals During Travel



  • Meals during ministry trips


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titleKey Details

See also "Meals in Local Setting" under Other Ministry Expenses below.

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titleEligibility


Info

Meals need to meet one of these two guidelines:

  • Directly ministry-related (main purpose of the meal was the active conduct of ministry) or...
  • Closely connected to the ministry activity (ministry discussion occurred directly before, during, or after the meal or hospitality event.)
  • Associate staff may be eligible to reimburse reasonable meal expenses with other Reliant staff as long as there is a valid ministry purpose where the associate is performing their associate ministry role and the meal is not primarily social/fellowship in nature. Associate meals are reimbursed at the discretion of Reliant.
  • Employee and their spouse ministry-related meal expenses are usually reimbursable if both roles during the meal can be clearly described as ministry related. If spouse attended but did not participate in the ministry work, the spouse portion of the meal would be taxable. Children's meal expenses are always taxable. Taxable reimbursement of spouse and family meals is a benefit and can be used when needed, in order to be able to fulfill the ministry role. This is meant to be an infrequent occurrence rather than a regular practice. 


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titleNeeded for Submission
  • Add the type of meal (breakfast/lunch/dinner) and the location of the meal.
  • Also, include the participant information in the ministry purpose if others were in attendance. (If fewer than 6 people include the first and last names and their relationship to the ministry. If greater than 6 people include the number of people present and the group (or groups) relationship(s) to the ministry. 
    • If the meal is with another Reliant staff, please include in the ministry purpose "Reliant staff member serving at X location" 
    • Always provide a legitimate reason why spouse or family members were present at the meal. Itemize the meal expenses for spouse and family members that exceed the cost that would have been incurred if eating alone. Or, list these taxable spouse/family expenses as a percentage of the total meal expenses. 

  • Make sure to also clearly describe the ministry that happened and how the meal was related to the overall ministry appointment, even if the majority of the ministry happened slightly outside of the meal.

    Info

    If over $75, remember to include both the itemized receipt and the credit card receipt showing the tip with your submission. 

    Alcohol may not be purchased using Reliant funds. (To simplify the reimbursement process, we suggest purchasing alcohol on a separate bill from the meal being reimbursed.) If it was included on the same bill, subtract the cost of the alcohol from the reimbursement total and add a note explaining why the request to reimburse is less than the total amount on the receipt.




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Conferences, Retreats, and Mission Trips
Conferences, Retreats, and Mission Trips

Conferences, Retreats, and Mission Trips

(Relevant to all Reliant Field Workers)

Expense Category

Summary of Allowable Costs

Key Details

Conferences and Event Fees

As a general rule, most conferences, retreats, and events are reimbursable, as long as field worker substantiates why attendance at the event was necessary for their current ministry role.

Supervisor approval will be needed when the event is not spiritual in nature or does not obviously relate to a field worker's current role.




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titleKey Details


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titleSpouse attendance

Conference, retreat, and event expenses incurred by a Reliant associate spouse when he/she fully participates in the event are reimbursable under most circumstances unless the spouse divides time between ministry participation and caring for children’s needs. In that case, the spouse’s event expenses may be eligible as a taxable ERB.

If a spouse is not employed or an associate with Reliant, their conference fee will be taxable and recovered through an ERB when the presence and participation of the spouse are requested by your local church or ministry.


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titleFamily attendance

Family can be an instrumental part of daily ministry activities and are encouraged to participate in specific family-friendly events. For children's expenses to be eligible for recovery through an ERB, a child must have resided in the home for at least half the year and is either:

  • Under the age of 19 at the end of the year in which the event occurs;
  • Under the age of 24 at the end of the year in which the event occurs, and is a full-time student
  • A child with permanent disabilities who relies on you on a daily basis. 

Reliant-approved ministry events where family participation is required and where the events are specifically geared to the education or care of the family as a whole or as individual members are eligible for recovery through ERB.


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titleNeeded for Submission

In the ministry description on the form, add specific name of the conference/retreat/event and explain why attendance was necessary as it relates to ministry role.

The receipt should state:

  • Name of the event and dates the event was held
  • Cost of the event 
  • Name and contact information for the organization or ministry that collected the fees. 

Event receipts must be itemized to show the event cost plus any additional charges for food or items such as T-shirts, etc. If this breakdown is not included on the receipt, write notes on the submitted receipt detailing the breakdown of costs included in the total amount. 

See also related links:


Mission and Outreach Trips


The fee(s) for the Mission and Outreach Trip are reimbursable. 




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titleKey Details


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titleImportant Reminders

See "Travel Fees and Immunization" under travel category for what other related expenses can be reimbursed or recovered

Personal supplies for a mission trip that are needed for that specific location (bug spray, suncreen, swimsuit, specific clothing) are not reimbursable due to the personal nature of the expense. 


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titleEligibility

Pre-approval is required if the trip is not sponsored by local church/ministry location. 

Supervisor approval is required in order for any related trip expenses to be reimbursable. 

Reliant field workers are required to raise all funds through Reliant for any mission trip, even if the mission trip is sponsored by their local church or another ministry organization. (See Mission Trip Fundraising Policy for Reliant Missionaries.) 


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titleNeeded for Submission

A receipt is needed for all mission trip fees from the mission organization, regardless of the amount. In case of multiple or installment payments, submit a receipt for each payment. 

Please review  Travel Notification Procedure  and fill out the appropriate form for either individual or group travel. It is important that the Reliant office knows when and where field staffs are traveling so that we can quickly contact in case of an emergency in the ministry location when traveling. Also review Travel Insurance.

Review Children of Reliant Missionaries participating in/attending International Event 


Spiritual and Ministry Planning Retreats


Spiritual and Ministry Planning Retreats are intended to be dedicated, focused, and intentional times of immersion in the Word, prayer, and/or ministry preparation. Costs associated with the retreats may be reimbursed with pre-approval.



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titleKey Details

Expenses for Spiritual and Ministry Planning Retreats do not go on a normal expense submission form. There is a separate form just for expenses related to this category. 

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titleImportant Reminders

The role(s) of Reliant field workers is often associated with unique demands and challenges that come with being a minister of the Gospel. Being able to take a day, or several days, away from normal routine to pray, seek the Lord, plan for future ministry, and study the Word can be instrumental for staff.

Having the opportunity to take a spiritual/ministry planning retreat is not a guaranteed benefit. Spiritual and Ministry Planning Retreats need to be pre-approved by a supervisor and added to a Personal Development Plan at the beginning of each year. They should be required by the local ministry as part of developing the ministry of the field staff member.

Spiritual and Ministry Planning Retreats are not intended for general refreshment/relaxation/recharge time alone, or with a spouse (Reliant's PTO policy better suites that purpose), nor are they considered an official Reliant sabbatical (see the Reliant sabbatical guidelines). 


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titleNeeded for Submission

All spiritual and ministry planning retreat expenses must be submitted on the spiritual and ministry planning retreat form. The expenses should be entered according to their individual expense categories.

Mileage to and from a retreat location, lodging, meals, and a recreation activity (such as state park admittance, etc.) can be reimbursed with the following two max limits:

  • A max of 5 days are eligible for reimbursement per year, regardless if the retreat is quarterly, bi-annual, or annual. (The 5 days can be spread throughout the year.)
  • $1500 max total reimbursement is available for all travel and expenses related specifically to a spiritual and ministry planning retreat. 

If the spiritual retreat happens within a sabbatical plan there is no max amount/days cap.

A Personal Development Plan should be linked to the submission of expenses with the supervisor approval.


Note

Key Change to the Standard: A personal development plan is now needed to explain how the field worker will be using the spiritual and ministry planning retreat to develop in their role as ministry-worker. Local supervisor approval is also required.


Note

Key Change to the Standard: The total max amount is now $1500 instead of $1000.




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Office Expenses
Office Expenses

Office Expenses

(Relevant to all Reliant Field Workers)

Expense Category

Summary of Allowable Costs

Key Details

Supplies

Due to the different job responsibilities of Reliant Employees, the types of supplies used for ministry purposes is vast and varying. It is field worker's responsibility to use discretion when purchasing supplies to ensure the items are truly reasonable and necessary ministry expenses.



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titleKey Details

Please limit bulk purchases of supplies to 4 months worth of inventory to be stored at any given time.

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titleImportant Reminders

Items that maintain material personal value, in spite of regular ministry usage, are generally deemed taxable.

Supplies purchases where the item is donated to the local church after used for the initial ministry purpose may be reimbursable as non-taxable if the following guidelines apply:

  • The total cost items must not exceed $200.00, including taxes and shipping costs.
  • Clearly document the decision to donate item to the local church on the reimbursement.
  • These purchases and donation agreements with the church should be an infrequent scenario 
  • Email the Reliant Reimbursement Coordinator (reimbursements@reliant.org  ) before the purchase to make sure it’s acceptable as a reimbursement rather than a grant.


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titleNeeded for Submission

Always thoroughly explain the ministry purpose of the items as it relates to the ministry role to enable Reliant to make an informed decision about whether or not to approve expenses for reimbursement.



Office Rent
  • Office rent is reimbursable when used exclusively for ministry purposes. 
  • An office that is only partially used for ministry purposes can not have rent reimbursed through Reliant


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titleKey Details


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titleNeeded for Submission

A receipt is required for all rent expenses in order for reimbursement

In most cases of office rent, please email the reimbursement coordinator ( reimbursements@reliant.org ) before incurring these expenses, to ensure a proper understanding of the reimbursement guidelines.


Postage/Shipping/Fax

Postage, fax, and shipping expenses associated with your ministry role are reimbursable. 



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titleKey Details

Please limit bulk purchases to 4 months' worth of inventory to be stored at any given time. 

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titleImportant Reminders
  • Postage stamps to be used for ministry purposes.
  • Fax charges for documents necessary for ministry.
  • Shipping charges for shipping items (such as gifts) exclusively for ministry purposes.
  • Employed Missionaries Only (not Associates) may reimburse passport postage non-taxably in this section.



Printing & Copies

Printed prayer letters, magnets, photos, booklets, copies, etc.


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Other Ministry Expenses
Other Ministry Expenses

Other Ministry Expenses

(Relevant to all Reliant Field Workers)

Expense Category

Summary of Allowable Costs

Key Details

Equipment and Furniture

  • Recoverable as 75% nontaxable Reimbursement and 25% taxable ERB. 



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titleKey Details


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titleImportant Reminders

There is no max limit for the purchase of equipment. There is also no limit for how often equipment can be purchased, but remember to follow the Standard criteria for what is reasonable and necessary specific to the ministry role. 

Employees or Associates may submit an exception request for a fully non-taxable equipment expense recovery by explaining how the equipment is 100% necessary to perform ministry-related work and provides only marginal or no personal benefit (such as stat phones).

Equipment is a category that has a high amount of reimbursements purchased for church/ministry projects. Equipment (such as sound equipment, lights, and projectors) that will be stored and primarily used by the church/ministry should be reimbursed using a project fund.

Stat phones for international secure locations are categorized as equipment rather than phones. Stat phones are 100% non-taxable due to the necessity of the purchase for the ministry and associated safety concerns related to the ministry location. 


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titleEligibility

For Field Staff working over 20 hours/week and intending to remain full-time (over 20 hours) with Reliant for at least 12 months after the equipment or furniture is purchased. 

Part-time field staff working fewer than 20 hours a week are not eligible for purchasing equipment. An appeal may be made through an exception request.

Associates are not eligible for purchasing equipment due to the taxable component. 

However, there is a 90 Day Eligibility Extension for Taxable Expenses as an Associate (please review the Standard for more details).


Note

Key Change to the Standard: 

  • No max limit (there used to be assigned limits per type of equipment)
  • Can now purchase equipment as needed (it used to be only every 2 years for each type of item)
  • Equipment is now 75% nontaxable and 25 taxable. It used to be 100% taxable
  • For full-time workers intending to remain on staff for at least 12 months



Meals (not associated with a ministry trip)
  • Meals/groceries for ministry contacts, donors, and group events
  • One-time special event/celebration meals with coworkers that are out of the ordinary can be submitted through reimbursement
  • Dormitory meal plan passes, when used exclusively for conducting ministry per Reliant worker role (for example on a college campus), can be reimbursed at a max of $480 for a semester pass.




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titleKey Details

In most cases, keep meal costs under $25 per person. In special cases, such as a major donor contact (defined by someone with the ability to give $1,000 or more), meals may be reimbursed up to $50 per person. (Taxes and tip do not count towards the maximum allowable meal cost).

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titleImportant Reminders

Normal meals with co-workers are not eligible to be reimbursed through normal reimbursement but should be included in the recurring expense through support goal submission. 

Alcohol may not be purchased using Reliant funds. (To simplify the reimbursement process, we suggest purchasing alcohol on a separate bill from the meal being reimbursed.) If it was included on the same bill, subtract the cost of the alcohol from the reimbursement total and add a note explaining why the request to reimburse is less than the total amount on the receipt.


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titleEligibility


Info

Meals need to meet one of these two guidelines:

  • Directly ministry-related (main purpose of the meal was the active conduct of ministry) or...
  • Closely connected to the ministry activity (ministry discussion occurred directly before, during, or after the meal or hospitality event.)
  • Associate staff may be eligible to reimburse reasonable meal expenses with other Reliant staff as long as there is a valid ministry purpose where the associate is performing their associate ministry role and the meal is not primarily social/fellowship in nature. Associate meals are reimbursed at the discretion of Reliant.
  • Employee and their spouse ministry-related meal expenses are usually reimbursable if both roles during the meal can be clearly described as ministry related. If spouse attended but did not participate in the ministry work, the spouse portion of the meal would be taxable. Children's meal expenses are always taxable. Taxable reimbursement of spouse and family meals is a benefit and can be used when needed, in order to be able to fulfill the ministry role. This is meant to be an infrequent occurrence rather than a regular practice. 


Note

Key Change to the Standard: The dormitory meal plan passes increased from $160/semester to $480/semester.


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titleNeeded for Submission
  • Add the type of meal (breakfast/lunch/dinner) and the location of the meal.
  • Also, include the participant information in the ministry purpose if others were in attendance. (If fewer than 6 people include the first and last names and their relationship to the ministry. If greater than 6 people include the number of people present and the group (or groups) relationship(s) to the ministry. 
    • If the meal is with another Reliant staff, please include in the ministry purpose "Reliant staff member serving at X location" 
    • Always provide a legitimate reason why spouse or family members were present at the meal. Itemize the meal expenses for spouse and family members that exceed the cost that would have been incurred if eating alone. Or, list these taxable spouse/family expenses as a percentage of the total meal expenses. 

  • Make sure to also clearly describe the ministry that happened and how the meal was related to the overall ministry appointment, even if the majority of the ministry happened slightly outside of the meal.

    Info

    If over $75, remember to include both the itemized receipt and the credit card receipt showing the tip with your submission. 




Books

Books that are ministry-related (they do not need to be religious in nature).




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titleKey Details


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titleNeeds for Submission

Add the book title along with why it was needed for your ministry to the ministry purpose section of the expense submission form

Books given as Gifts or textbooks for Continuing Education are reimbursed in those expense categories.



Note

Key Change to the Standard: The author of the book is no longer needed on form submission.




Continuing Education

  • Continuing education courses
  • Course-related books
  • Associated Fees

Some other continuing education expenses can also be recovered through an Expense Recovery Bonus such as school-required health checks and immunizations and related travel costs associated with continuing education.


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titleKey Details

See Continuing Education for more details and the specific form to use.

Info

Needs pre-approval through continuing education form before reimbursement can be submitted


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titleNeeds for Submission

All continuing education expenses must be submitted using the Continuing Education form. 


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titleEligibility

Employees working 20 hours or more per week are eligible for this benefit.

Hourly employees may be eligible upon receiving special approval.

Associates are not eligible.



Counseling
  • Counseling is normally not reimbursable.
  • There is short-term counseling available through Reliant's Employee Assitance Program for those enrolled in Reliant's insurance. 
  • However, in the event of a crisis that is ministry-related, field worker may qualify to receive crisis counseling for a pre-approved duration paid for by Reliant. 

See also: Stewardship of Health and Healthcare Resources

Gifts

Gift-giving is sometimes required to further the ministry of Reliant. Gifts purchased must be clearly ministry related, and will also help further that specific Reliant ministry.

  • Gifts must have an intended recipient determined at the point of purchase.
  • Gifts may not be purchased more than 30 days before the date they will be given to the intended party. 
  • Gifts can not be personal in nature (such as for a birthday, baby, wedding, graduation, etc.)
  • There is an annual limit for the amount of gift given per person per year
  • No amount is reimbursable if given to a Reliant employee/associate



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titleKey Details


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titleTypes of Gifts

Types of Gifts: (See Ministry Gifts for more details)

For donors, gifts must be clearly related to ministering to that person or showing sincere appreciation for their charitable giving or given as a uniform gift to a large group of donors. 

*See details on Gift Cards in the separate expense category below.


Warning

Gifts to other Reliant staff (employees or associates) cannot be reimbursed.


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titleAnnual Limits for Gifts

Annual limits for giving: The Reliant Missionary is responsible to keep a record of the dollar amount of the gifts given to individuals over the course of the calendar year.

The cost of the gift is generally considered to be the value of the gift. Incidental costs (not adding substantial value to the gift), such as packaging, mailing, insurance, postage, etc. are excluded. 

  • $25 per recipient per calendar year for ministry contacts that are not Reliant donors
  • $15 per Reliant donor per year  
    • Reliant maintains a lower limit for donor gifts because one Reliant donor could potentially receive gifts from several different Reliant missionaries. 
    • If a husband and wife give as separate Reliant donors, the limit is $15 for each person per calendar year. If they give as a couple, the limit is $15 for the couple. 


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titleNeeded for Submission

Include in the ministry description, the first initial and last name of the gift recipient as well as the relationship of the recipient as part of ministry role and the specific ministry purpose of the gift. 

Group items, given to 5 or more people: 

  • If the group is made up of people who share a uniform relationship to the field worker, list them as a group with the specific number of people and a description of their ministry relationship. Example: "12 ministry partners."
  • If the group is made up of people who have different relationships with the field worker, list each person's first initial and last name. 



Gift Cards

A gift card given by Reliant employee to donors may be reimbursed with a valid ministry purpose but annual limits for giving (See "gifts" above) apply.  

As a Standard, Reliant does not allow field staff to give gift cards to other field staff (employee or associate).



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Note

For gift cards received by a Reliant employee...

Key Change to Standard: Reliant employees no longer have to turn in gift cards that they receive. See Gift Cards for more details.


Note

Key Change to the Standard: Reliant will no longer reimburse gift cards given to other Reliant employees or associates. In the past, Reliant would allow the gift card to be reimbursed but would then add it to the other Reliant employee's payroll as taxable income. 



Professional Fees

Professional fees paid to companies, agencies, or individuals for services necessary to conduct ministry are reimbursable. 

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  • Coaching fees-Reliant field worker often seek outside counsel for ongoing ministry and development in their role. These fees are reimbursable when documented according to the receipt procedures below. These may be temporary, such as during a sabbatical or role transition, or ongoing.


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  • Tax preparation-Reliant recognizes that some of our field staff have complex tax situations. Thus, we allow ordained or commissioned ministers to reimburse up to $350 for fees related to tax preparation and consultation annually. However, this amount is taxable and can only be recovered through an ERB. Associates are not eligible for tax prep expense recovery.



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Note

Key Change in Standard: Reliant no longer needs the field worker to collect a W-9 from a vendor (for Reliant to send the vendor a 1099 for that year) if the vendor is paid by the Reliant field worker (in the form of a reimbursement) and not sent payment directly from Reliant. 



Recreation Expenses

Use discretion when submitting requests for reimbursement of recreation expenses. Reliant will carefully review such requests but will not reimburse expenses that are not clearly ministry-related and that do not follow the Standards for reasonable, necessary, etc.




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We recommend emailing the Reliant Reimbursement Coordinator at reimbursements@reliant.org before incurring recreation expenditures to ensure the expenses are reimbursable.

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Helpful Guidelines:

  • Fees for recreation activities such as bowling or mini golf should cost less than $20 and be connected to a valid ministry occurring before, during, or after the activity
  • Golfing fees, are limited to $50 per occurrence when the purpose is exclusively the development of a major donor contact (gives $1000 or more) or a potential board member.
  • Due to the pandemic and the increase of social distancing and online social networking, online gaming platforms (only if the primary use of the subscription or purchase is to maintain ongoing personal connections with ministry contacts such as the case with Collegiate or Highschool ministry) may be recovered through an Expense Recovery Bonus with a max recovery of $75/month.


These recreation expenses are not reimbursable: Gym members, admission to theme parks, recreation for general fellowship with ministry contacts, etc. 



Weddings and Funerals

If the criteria for the wedding/funeral are met, then airfare, mileage, lodging, rental cars, and other travel-related expenses including meals, etc. can be reimbursed. 



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Remember to review the Standards for spouse and family reimbursements.

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Expenses incurred by a Reliant Employee related to attending a wedding must meet these criteria in order to be reimbursable.

  • The employee must be either officiating the wedding, or performing a special music, as an extension of their Reliant ministry role (family events excluded)
  • If the field worker is not officiating or performing special music (just attending the wedding as a guest) the employee must have performed pre-marital counseling as part of their role as a Reliant field worker. The pre-marital counseling must have occurred prior to the wedding and on numerous occasions in order for expenses to be reimbursable. 

Expenses incurred during attendance at a funeral as part of a ministry role with Reliant (family events excluded), may be eligible to reimburse expenses. 



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International Expenses
International Expenses

International Worker Expenses

(Relevant to International Field Workers)

Expense Category

Summary of Allowable Costs

Key Reminders

Bank Fees

  • Bank Fees incurred by International field worker as they travel back to the US or other countries for ministry purposes. 
  • Bank Fees incurred  in situations where the safety of a Reliant International worker is a concern, or in which local banking options are either not allowable or unadvisable (e.g. due to the secure nature of their ministry role.) 


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International workers are encouraged to utilize debit and credit cards when reasonable. For ideas of credit cards with low transaction fees see International Finance FAQs.


Counseling
  • Counseling is normally not reimbursable. 
  • Short-term counseling is available through Reliant's Employee Assitance Program for those enrolled in Reliant's International insurance. 
  • In the event of an international crisis situation, international field worker may qualify to receive crisis counseling for a pre-approved duration paid for by Reliant. 

See also: Stewardship of Health and Healthcare Resources

International MileageWhen the cost of operating a motor vehicle in the international field worker's country of ministry exceeds that of the United States, international field worker may reimburse ministry-related mileage at a rate that exceeds the United States IRS’s approved mileage reimbursement rate. 


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Note that the additional amount above the IRS rate will be added as an Expense Recovery Bonus (taxable). 

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Total mileage along with the trip start/end location is needed.  Document the basis for the higher mileage rate being utilized.

Be sure to subtract any personal mileage for any side trips during business travel, from the total mileage, you submit for reimbursement.

Choose your desired additional mileage rate (select miles or kilometers), on the International reimbursement form


Note

Key Change to the Standard: Additional mileage amount above U.S. mileage rate is now taxable.





Professional Fees

Most professional fees paid to companies, agencies, or individuals for services necessary to conduct ministry in the country where field worker is assigned are reimbursable. 


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Oral translator fees are reimbursable.

Written translator fees, depending on the nature of the materials, may be reimbursed with prior approval. Pre-approval may be obtained by sending an email to reimbursements@reliant.org.


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  • Will Preparation-International field worker are allowed to reimburse fees related to required will preparation up to $1000 per family. This amount is taxable and can only be recovered through an ERB. 


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  • Tax preparation-Reliant recognizes that some of our field worker have complex tax situations. Thus, we allow International worker to reimburse up to $350 for fees related to tax preparation and consultation annually. However, this amount is taxable and can only be recovered through an ERB. 



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A W-9 is no longer required to be collected from a vendor for a professional fee.

Note

Key Change in Standard: Reliant no longer needs the field worker to collect a W-9 from a vendor (for Reliant to send the vendor a 1099 for that year) if the vendor is paid by the Reliant field worker (in the form of a reimbursement) and not sent payment directly from Reliant. 






Immigration Fees

Reimbursable costs include visa fees and necessary documentation, postage, photos, etc. for ministry-related international travel.

Costs recoverable to international field workers through an ERB include:

  • U.S. Passport fees and necessary documentation, postage, photos, etc.
  • International driver's license fees- initial and renewal
  • Immigration fees for family
  • Related travel for visa runs, etc. for family members


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When reimbursing immigration fees, please fully explain how they relate to the ministry role: International placement; leading an international mission trip; overseeing international worker; etc.



Immunizations, Vaccinations


To the extent not covered by Reliant health plans, pre-field physicals, vaccinations, and immunizations (including oral vaccinations with a prescription) required for international placement or internship can be recovered through an ERB


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Please include a clinic or doctor’s receipt showing the immunization type and amount you paid. 



Stat PhoneThis communication device is required as part of the Item Preparation International Risk Levels and will be a non-taxable expense.


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Stat phones are 100% non-taxable due to the necessity of the purchase for the ministry and associated safety concerns related to the ministry location. 

Stat phones for international secure locations are categorized as equipment rather than phones.



Storage FeesReimbursement may be requested for storage costs for personal items that are being stored in the U.S. while the worker serves at an international assignment when connected to an international move.


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To be eligible for this reimbursement, the missionary must be hired with the intention of being employed at their overseas ministry location for one year or longer. 

A receipt is required for this reimbursement, regardless of the dollar amount.



VPNA VPN is highly recommended for international workers to purchase to ensure security for website usage.

See Encryption, Privacy, and Online Security 

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Counselor Expenses
Counselor Expenses

Licensed Counselor Expenses 

(Relevant to those Reliant Field Workers who serve as a licensed counselor as part of their Reliant ministry role)


Expense Category

Summary of Allowable Costs

Key Reminders

Counselor Supervision Fees


Available for counselors requiring someone to supervise their counseling as part of a mentor/training program.


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Note

Key Change in Standard: Reliant no longer needs the field worker to collect a W-9 from a vendor (for Reliant to send the vendor a 1099 for that year) if the vendor is paid by the Reliant field worker (in the form of a reimbursement) and not sent payment directly from Reliant. 



Dues and Subscriptions for Counselors

For those counselors who have dues or fees for professional counseling organizations that provide support, resources, and/or training for licensed professional counselors.



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  • Example: American Association of Christian Counselors (AACC)



Liability Coverage for Counselors

For those counselors who desire additional liability coverage. 



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Additional liability coverage may be reimbursed taxably through an ERB, for the hours that are worked for Reliant (not as a private business or practice).

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  • Reliant's current coverage is $1 million per claim, with a total aggregate annual limit of $3 million.
  • Premiums for one year in excess of $1,000 would require pre-approval from Reliant management.



Office for Counseling

For those counselors as part of their Reliant ministry role and want to reimburse office updates and decor.


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  • Paint for walls can be reimbursed as a "supply"
  • Lighting, decor, and plants can be recovered as partially taxable as "equipment and furniture" through an ERB. Please keep expenses under $200 per item.
  • For carpet or flooring, please call the Reliant office for pre-approval.
  • Furniture costs can be recovered a partially taxable under the "Equipment and Furniture" category above.