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International ministry is unique in that you cannot leave your spouse or kids at home when you go to work! They are with you on the field and also likely engaged with different aspects of your ministry. In general, Reimbursements (non-taxable) can only be submitted for Reliant Employees or Associate Volunteers. Expense Recovery Bonuses (ERBs) (taxable) may be submitted for non‑Reliant spouses or dependents.Non-Reliant SpousesOur standard practice is to onboard both spouses as either an Employee or Associate Volunteer. When one spouse is not a US citizen, Reliant cannot onboard them as an Associate or an Employee unless they have a legal US status that allows them to work in the US. In these cases, some ministry expenses may still be eligible for reimbursement on behalf of the non-Reliant spouse. This is considered an exception to our standard policy and must be documented according to the steps below.
| Legal Status | Employment Status | Application Requirement | Reimbursements (non-taxable) | Expense Recovery Bonus ( |
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| taxable) | Per Diem |
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| US Citizen or Eligible to Work in US |
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| Employee | Full Application | Can submit & receive directly |
| Can submit & receive directly | Can submit & receive directly. Funds are non-taxable. |
| US Citizen or Eligible to Work in US |
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| Associate | Full Application | Can submit & receive directly |
| Employed spouse can submit on their behalf | Can submit & receive directly. Funds are non-taxable. |
| NOT Eligible to Work in US | No official affiliation | Not Required | Employed spouse can submit on their behalf. | Employed spouse can submit on their behalf | Employed spouse can submit on their behalf. Funds are taxable |
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Spouses who are not U.S. citizens and not eligible to work in the United States do not qualify for Associate Volunteer status. They are considered a “non‑Reliant spouse.”
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When a non‑Reliant spouse participates in ministry alongside their Reliant spouse, the Reliant spouse may submit non‑taxable reimbursements on their behalf. This is an exception to the normal reimbursement rules and must be properly documented.
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Because the IRS requires receipt and documentation for non-employee reimbursements, per diem is the one exception to this ruleallowance. You may not submit non-taxable per diem for a non-Reliant Spouse or Dependent. |
Submitting a Reimbursement for a Non-Reliant Spouse
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Treasury Regulation § 1.62-2 (which governs Accountable Plans). An employer can only issue a tax-free per diem under an Accountable Plan. Under IRS rules, an Accountable Plan only applies to employees.
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