Gifts 

In general, gifts purchased by the summer program with petty cash must abide by the gift reimbursement guidelines contained in ’s reimbursement handbook. That policy is summarized below, but please refer to the full policy on Reliant staffNet with specific questions, or contact the Reliant Finance Dept prior to making a purchase if you are unsure if a gift purchase is eligible for reimbursement.

• The gift limit for the entire summer is $25 per person. 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 Program Directors. The IRS considers the wonderful summer experience as the missionary member’s “gift”. Personal gifts may be given to other Reliant missionary and directors as long as no petty cash or MTD funds are used to reimburse the gift.
• Gift cards can be reimbursed only up to a $5 $10 value per person (student or missionary). They must be considered a token gift, or appreciation gift. This can be reimbursed either with the program petty cash or through the Reliant account you are responsible for.   Gift cards to Reliant missionaries have special rules that apply.
  • Gifts to other Reliant missionaries, only when reimbursed out of a Reliant department (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.
• “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 $5 $10 per person. (examples: bulk candy, stickers, pens, bookmarks)

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 $5 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 

Corporate gifts can be given by the summer program to high ranking employers etc. These gifts do not have to be spiritual in nature, but they cannot include gift cards.

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 an employer, landlord, or other person that has assisted the Summer program 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.

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