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For field staff working 20 hours/week or more and intending to remain (20 hours or more) with Reliant for at least 12 months after the phone is purchased. 

Field staff working fewer than 20 hours a week are not eligible to purchase cell phones. An appeal may be made through an exception request. 

Associates are not eligible to purchase cell phones.

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

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. They were previously 100% taxable
• For field staff working 20 hours or more and intending to remain on staff for at least 12 months

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

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

Field staff working fewer than 20 hours a week are not eligible to purchase computer/computer equipment. An appeal may be made through an exception request. 

Associates are not eligible to purchase computer/computer equipment.

However, there is a 90-Day Eligibility Extension for Taxable Expenses as an Associate. (See Associates for details) 

Key Change to the Standard: 

• For field staff working 20 hours or more and intending to remain on staff for at least 12 months
• The standard is now every 3 years (it 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. They were previously 100% taxable.

For Field Staff working 20 hours/week or more and intending to remain (20 hour or more) with Reliant for at least 12 months after the software is purchased. 

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

Field staff working fewer than 20 hours a week are not eligible to purchase software outright (an appeal may be made through an exception request) but can reimburse monthly software subscriptions.

Associates are not eligible to purchase software outright but can reimburse monthly software subscriptions.

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

Key Change to the Standard: 

• For field staff working 20 hours or more and intending to remain on staff for at least 12 months
• The standard is now every 3 years (it used to be 2)
• There is no longer a max limit amount as there was previously. 
• Software is now 75% nontaxable and 25 taxable. It was previously 100% taxable.

Add the media title to the submission form.

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

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: Marriage conferences/workshops must be directly connected to the job responsibility of the field worker (roles such as mentoring married couples or pre-marital mentoring) and the local church/ministry should be requesting that both spouses attend. See Non-Employed Spouse Attendance below.

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

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 the local church or ministry.

Family can be instrumental in 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 daily. 

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.

See "Travel Fees and Immunization" under the travel category above 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, sunscreen, swimsuit, specific clothing) are not reimbursable due to the personal nature of the expense. 

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.) 

For any amount over $75, a receipt is needed for all mission trip fees from the mission organization. In case of multiple or installment payments, submit a receipt for each payment over $75.

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 workers are traveling in case of an emergency in the ministry location—also review Travel Insurance.

Roles of Reliant field workers are 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 the 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 suits that purpose), nor are they considered an official Reliant sabbatical (see the Reliant sabbatical guidelines). 

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 recreation activities (such as state park admittance, etc.) can be reimbursed with the following two limits:

• A maximum of 5 days is eligible for reimbursement per year, regardless of whether the retreat is quarterly, bi-annual, or annual. (The 5 days can be spread throughout the year.)
• $1,500 max total per year reimbursement is available for all travel and expenses related specifically to a spiritual and ministry planning retreat. 

If the spiritual retreat occurs 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's approval.

Key Change to the Standard: All expenses for spiritual and ministry planning retreats are now submitted on a separate form.

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

Key Change to the Standard: The total max amount is now $1,500 per year instead of $1,000.

There is no limit to how often equipment can be purchased, nor is there a max cap amount on the purchase, but remember to follow the Standard criteria for what is reasonable and necessary to the specific ministry role. 

Employees or Associates may submit an exception request along  along with the expense submission form 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, projectors, and furniture) that will be stored and primarily used by the church/ministry should be reimbursed using a project fund rather than an MTD fund.

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

Field staff working fewer than 20 hours a week are not eligible to purchase equipment. An appeal may be made through an exception request.

Associates are not eligible to purchase equipment due to the taxable component. 

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

Key Change to the Standard: 

• No max limit amount (there used to be assigned limits per type of equipment); however remember criteria of reasonable and necessary will always apply
• Equipment can be purchased as needed (it used to be only every 2 years for each type of item)
• Equipment is now 75% nontaxable and 25% taxable. It was previously 100% taxable
• For field staff working 20 hours or more and intending to remain on staff for at least 12 months

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.

• 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 a spouse attended but did not participate in the ministry work, the spouse's portion of the meal would be taxable. Children's meal expenses are always taxable. Expense Recovery Bonus for 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. 

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

• Include the type of meal (breakfast/lunch/dinner) and the meal's location.
• 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's relationship 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 a spouse or family members were present at the meal. Itemize the meal expenses for spouses 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. 

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

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

  
  

Add the book title and 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.

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

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

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

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.

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. 

• Hostess gifts/Appreciation gifts
• Sympathy gifts
• Group gifts
• Token gifts/prizes
• Corporate Gifts (Applicable for Events or Departments)
• Giving of Money and/Or Donated Goods to People/Ministries

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

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

Annual limits for giving: Reliant workers are responsible for keeping 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. 

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 the ministry role and the specific ministry purpose of the gift. 

Group items, given to 5 or more people: 

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

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.

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. 

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 1099 for that year) if the vendor is paid by the Reliant field worker (in the form of reimbursement) and not sent payment directly from Reliant. 

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 $1,000 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 high school ministry) may be recovered through an Expense Recovery Bonus with a max recovery of $75/month.

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