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Gifts 

In general, gifts purchased by the summer program with petty cash must abide by the gift reimbursement guidelines. Gifts cannot be reimbursed out of the MTD account for which a missionary is responsible. The policy for gifts reimbursed by the event fund is summarized below, but please refer to the full policy, or contact the Reliant Finance Dept prior to making a purchase if you are unsure if a gift purchase is eligible for reimbursement.

Gifts to Specific Individuals Attending the Event

• The gift limit per event participant (this does not apply to missionaries) for the entire summer program is $25 per person. This would be for a gift that was given specifically to one person or group of specific people but not to everyone attending the event (ex. a student leader who contributed a lot to the program, or all of the student project leaders for the extra time and responsibility they gave to the program, etc.).  The Reliant gift policy stating that gifts must be spiritual in nature no longer applies, however, each gift given must have a legitimate ministry purpose and reason for purchasing and giving. You must list the person's name who you gave to, and their ministry relationship to you (ie: student, program participant, etc). 

• Gifts cannot be reimbursed for gifts given to other Reliant missionary members or Event Program Directors. The IRS considers the wonderful summer experience as the missionary’s “gift”. Personal gifts may be given to other Reliant missionary and directors as long as no petty cash, event funds or MTD funds are used to reimburse the gift.

Gifts for Everyone

• “Token” gifts, prizes, or gift bags passed out as a gift for the entire group (ex. to an entire project group, or to all the summer project participants) can be reimbursed if the total amount given is under $10 per person. (examples: bulk candy, stickers, pens, bookmarks, notebooks)
• Books that are given to each event participant that are required reading for the specific event are not considered gifts and therefore are not included in the $10 per person total limit.

• Gift cards are discouraged. But, gift cards can be reimbursed through the event fund if it is only up to a $10 value per person. They must be considered a token gift or prize and in the case of a contest/drawing for a prize the gift card may be given to either a participant or a missionary. This can be reimbursed through the event fund or petty cash.
  
  
• Again, gifts cannot be reimbursed for gifts given to other Reliant missionary members or Event Program Directors. Gift cards to Reliant missionaries have special rules that apply.
  • Gifts to other Reliant missionaries can only be reimbursed out of a Reliant department or event fund (not an MTD account). Additional rules will apply, so email the Reliant Reimbursement Coordinator before you purchase the gift/gift card to ensure that it is eligible for reimbursement.
  • Gift cards that are reimbursed by Reliant may have taxable implications. 
    • Gift cards valued at greater than $10 that are given to Reliant associate missionaries are never eligible for reimbursement. 
    • Gift cards valued at greater than $10 that are given to Reliant domestic or international employed missionaries may be reimbursable, but the value of the gift card will be included on their earnings statement and W2 as taxable wages.

Speaker gifts

Speaker gifts, such as a welcome basket, can be reimbursed, up to a maximum of $25.  These gifts do not have to be spiritual in nature, but they cannot solely be a $25 gift card (only $10 of a gift card can be reimbursed).

It is allowable for the Summer Program to use petty cash to reimburse groceries purchased for the speaker’s meals or to include the speaker (and the speaker’s family) in summer program group meals in which participants and summer program missionary are all dining together. 

It is also allowable for petty cash to be used for the Summer Program Director (or other summer program missionary with approval from the Director) to take a speaker out to eat for a single meal at a nice restaurant as a thank you. Please keep these meals to less than $40 per person and remember that alcohol cannot be purchased using petty cash funds.

Corporate gifts 

Giving of Money and/or Donated Goods to People/Ministries.

In most instances, you will need to use your own personal salary for donations, tithes, and financial gifts, as these type of gifts/purchases are generally not reimbursable and cannot be purchased with event funds.