The new Reimbursement and Expense Recovery Bonus Policy and Standard are effective beginning January 1, 2023. 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 submitted in 2023) will follow our previous policies and use the previous year's forms. Please watch the Reimburse and Expense Recovery LEARN courses to help you understand the key changes to the previous standards and how to use the new expense submission request forms. |
General Standards
Submission Standards
Standards by Expense Types
General Standards
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; the ministry's reputation 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).
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
- 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.
Submission Standards
Reliant employees with a fixed-term support goal (interns and residents) are only eligible to submit expenses that have been pre-approved in their program parameters. Most interns and residents are not eligible for expense submissions. |
Submission Request Types
Payment of a ministry expense may be completed through the following types of submission requests:
- Reimbursement: that qualify under IRS guidance as non-taxable reimbursable business expenses are 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 are referred to as “Expense ERB. ERB payments take the form of a bonus, will be treated as additional taxable wages (compensation) for the field staff. Since only paid employees can receive a taxable bonus, associates are not eligible to submit a request for an ERB or any expense with a taxable (ERB) component.
Key Change to the Standard: Expense Recovery Bonus (ERB) is the new term for what was formerly known as a taxable reimbursement. |
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 not to add the bonus, and field staff had to check the box to request that it be added. |
Alternative Expense Submission Types
While most expense submissions by field staff will be 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:
- Expense Advance: Field staff may request advance payment for anticipated reimbursable expenses through an "Expense Advance." Advances are not available in all but will be considered for approval on a case-by-case basis. All unused portions of an advance must be timely returned to Reliant.
- Per Diem: Field staff may request per diem while opting to receive a daily set amount for travel expenses (lodging and instead of submitting individual expense receipts for those travel expenses.
- Grant: For expenses related directly to a fund, field staff and associates can request 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.
- Bonus: For International workers, a separate bonus can be requested for certain expenses not available for submission through the expense submission form
- Support Goal: Certain recurring monthly expenses can only be recovered throughl. We encourage employees to use this benefit to offset recurring monthly costs. Associates are not eligible for this benefit and, will not be able to recover certain recurring monthly expenses.
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Expense Submission Forms
All expense submissions should use the appropriate form, each listed in the drop-down below with accessible links. Please open a new form for each month's expense submission (rather than copying a previously submitted form) ensure the use of updated forms and to aid in accurate and timely expense processing.
Key Change to the Standard: The term when describing a submitted expense since an expense could be |
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 l 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 through a Personal Development Plan)
- Expense Advances, primarily relating to large, expected travel expenditures, will be considered on a case-by-case basis.
- International Bonus is available to International workers for expenses not eligible for inclusion on the International Expense Submission Form and not included in their monthly salary. The bonus can be received before the expense purchase, as receipts are not used for requesting the bonus.
- Moving Bonus is available to U.S.-based employees incurring moving costs for moving from one ministry location to another
- Exception Requests are available for submission in the event of a denied submission or to request special exceptions
- Grants 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 (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: 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 ( 12 ministry partners). Actual names are not necessary for groups of five or more people. Actual first and last names are required if the relationship is not uniform with all group members.
- Specific ministry purpose of the expense (be as detailed as possible). For secure locations, please see Secure Lexicon for more details.
- Cost of the item (the portion of the cost that is 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. refer to all Reimbursement Standards below, which detail receipt information and other specific criteria. |
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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 actually occurs, as long as both the payment date and travel date are listed on the receipt for documentation.
Late submissions are not guaranteed to be approved and will be considered case-by-case. The late expense submission must include a valid reason for the late submission and supervisor approval.
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 typically be considered non-taxable, it will remain non-taxable if approved for a late submission. Supervisor approval is now required for late submissions. |
Please review the table below for more details on the timing of receiving Reimbursement/bonus funds based on the submission date.
Payment Dates
| Reimbursement Submitted By... | Paid to the Bank Account of Field Staff By... |
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| Between 1st - 15th of the month | The last business day of the same month |
| Between the 16th - 31st of the month | The 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... |
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| Last day of the month | Payment included in the following month's paycheck |
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 if the reason for denial was related to other criteria that require review for approval.
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 happens when sufficient funds are unavailable.)
Lack of Funding for Reimbursements and Expense Recovery Bonus (ERB)
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.
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 altogether 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 entirely 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." Reliant will retain unpaid back reimbursements 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. 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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Back Pay for ERBs It is Reliant's intention that the ERB will eventually be routed through our back-pay process. However, Reliant has not fully integrated our processes into the new system. Therefore, the explanation below is what we expect to occur soon once the process has been integrated. Until then, the ERBs will remain in the back Reimbursement bucket until there are sufficient funds to make payment. |
If funds are not available to pay an ERB, Reliant will short-check those ERBs and include them with back pay following Reliant's approved order of pay. In the order of pay, Expense Recovery Bonuses take precedence over Reimbursements per IRS requirements. Back pay is eligible for compensation/payment during the year it is incurred, plus two additional years. For example, if an ERB was 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. 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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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 cover the total amount of a submitted reimbursement fully, 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. 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
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:
It is Reliant's intention that the ERB will eventually be routed through our payroll process (as shown below). However, Reliant has not fully integrated our processes into the new system. Therefore, the explanation for order of pay below is what we expect to occur soon once the process has been integrated. Until then, the ERBs will remain in the Reimbursement category and follow the order of pay for Reimbursements and Back Reimbursements, respectively. |
- Current ERB
- Back Pay (if applicable), including any previously submitted ERB waiting for long as the bonus remains eligible for Back Pay (See Back Pay for ERB above for more detail)
- Back Reimbursements (formerly known as cabinet expenses), meaning unpaid Reimbursements waiting for funding and paid in the order they were long as the Back Reimbursements remain eligible for Reimbursement (See Back Reimbursements above for more detail)
- Current Reimbursement (Again, reimbursements are paid in the order they are
As a reminder, timecards must be up to date for hourly employees to be eligible to receive Reimbursements and ERBs. |
Resolution of Removed or Denied Expense Requests
Upon of expense submissions, Reliant may remove or deny expenses or return submitted expense forms for various reasons. Explanations for the return or denial of submitted expenses can be found in Google comments within the Google file, the Reliant email of field staff, or StaffNet. Field staff are responsible for checking their Reliant email and Staffnet for reimbursement notes and with Reliant if there are questions about those notes. Reliant will notify field staff via email or Google Drive comments if a form is entirely denied.
If expenses are removed from or denied on an expense submission request, the expense denied may be resubmitted on a separate expense submission form for further review. Field staff should check the guidelines to ensure they have included proper receipt documentation and only include the items previously removed on the new form submission. There is no extension to the original submission timeframe deadline for re-submissions.
A formal exception request must be submitted if the expense was removed due to a policy issue.
Receipt Guidelines
Reliant requires that itemized receipts for expenses greater than $75 must be submittelong with the appropriate form. *The only exception to the $75 limit is that a receipt is always needed for all hotel/lodging, regardless of the amount requested for reimbursement.
:
- 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.)
If the amount that is being submitted on the expense form is less than the amount for the item listed on the receipt that is submitted, please add a note to the top of the receipt explaining why the request for submission is a different amount.
Hand-Written Receipts On the rare when a field staff is unable to obtain a formal itemized receipt, hand-written receipts are as long as they contain the following If traveling internationally, Reliant recommends purchasing a receipt book to help keep track of purchases when printed receipts are unavailable. |
- Name of field staff
- What was purchased
- Total 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 a store or an individual who was paid for their service should also be included on the written receipt, along with a signature to verify the statement. 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
- 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”.
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Receipts from Mobile/Banking App For receipts from mobile apps (such as Venmo, , PayPal, Google Wallet, or a banking app, etc.), 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 expense submission should also include any information required for a valid 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.) Please see the section below for details on receipts needed 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 total expense amount listed from the individual who collected the money and paid for the total 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 . The expense submission should include all details required for the hand-written or mobile/banking app receipts, as detailed above. |
Non-Employee Expenses
Read the options below for details on expenses submitted for non-employees.
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. 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 (and working over 20 hours). The ERB should be submitted upon being hired, and the receipt date should be no more than 90 dates before 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. Key Change to the Standard: This was only offered to International Associates in the past. It is now offered to all Associates. |
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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. If a spouse is not employed or an associate with Reliant and the presence of the spouse is necessary or requested by the local church or ministry, any eligible expenses will be taxable and recovered through an ERB submitted by the Reliant field worker. |
Family can be instrumental in daily ministry activities and are encouraged to participate in specific family-friendly activities. For children's expenses to be eligible for recovery through an ERB, a child must have resided in the home f 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
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As a reminder, Reliant currently offers Child-Care Reimbursement through our Cafeteria Plan (tax-saving benefit). |
Project Fund Expenses In addition to individual MTD accounts, Reliant also manages funds for ministries, non-profits, and churches. When an expense is not directly related 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 and 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. A project fund can accumulate back Reimbursements. If an expense 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 usually 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 similarly 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.
Key Change to the Standard: In the past, Project Funds could not be used to submit expenses that had a taxable component. |
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Standards by Expense Type
The summary guidance below for the specific standards by expense type is intended as a table of contents and a quick reference guide for specific expense categories. Expenses below are Reimbursements unless otherwise stated as an Expense Recovery Bonus (ERB). Items not addressed in this guide could require approval from the supervisor reimbursement team. Please contact reimbursements@reliant.org with questions.
Recurring Expenses
(Support Goal Submission)
| Summary of Allowable Costs | Key Details |
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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 - Up to $600/month for staff working 20 or more hours per week
- Up to $300/month for staff working fewer than 20 hours per week
- International workers' amounts are needs-based
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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
Monthly phone plan costs are calculated separately on the employee support goal submission to be entered as non-taxable and should not be included in the total amount requested for the ME bonus. |
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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. U.S. employees working 20 or more hours are eligible to request up to $600/month. U.S. employees working under 20 hours are eligible to request up to $300/month. ME Bonus requests are 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 eligible to receive this bonus. Reliant does not require receipts for expenses included in the ME bonus. Field workers may set the amount they think is appropriate to cover their typically incurred monthly expenses (up to the limits ). |
Key Change to the Standard: The total amount that can be received for routine, ongoing monthly 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 bonus amount (up to a monthly total) based on the amount needed for the individual field worker. Local Mileage has changed from 100 miles to 50 miles. |
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| 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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Expenses are paid out through a non-taxable monthly recurring payment included in the field worker's paycheck. Receipts are not required. This monthly request is distinct from a one-time phone purchase reimbursed through the normal expense submission form. For International employees, monthly mobile costs are included in their needs-based support goal submission, so the above amounts do not apply. Associates are not eligible. |
Key Change to the Standard: Mobile phone service costs used to be included in 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 request through their support goal to recover monthly phone service payments through a non-taxable monthly amount included in their paycheck. |
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Technology
(Relevant to all Reliant Field Workers)
| Summary of Allowable Costs | Key Details |
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| Mobile Phone Device | - $1,000 max limit to purchase a phone
- Recoverable as 75% nontaxable Reimbursement and 25% taxable ERB
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If the phone is lost, broken, or stolen and a replacement is needed before the end of the 2-year timeframe, please submit an exception request. 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
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Apps
| - directly relevant to field workers' job responsibilities are allowed.
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Include a brief description of the app (one-time purchase or subscription) and an explanation of the ministry purpose. |
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Computers & Computer Equipment
| - Computers (desktop/laptop/tablet), computer equipment (e.g., monitors, printers, hard d the extent they are required to perform ministry responsibilities.
- Each type of item above is only eligible once every three years
- 75% nontaxable Reimbursement and 25% taxable ERB.
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There is no maximum limit for computers and equipment, assuming the general expense criteria are followed for what is reasonable and necessary, specifically for your ministry role. Employees may apply for an exception to this standard if a computer is lost, broken, or stolen, and new equipment is needed before the 3-year threshold. 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.
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| Software | One-time outright purchases of software: - Recoverable as 75% nontaxable Reimbursement and 25% taxable ERB.
- Only eligible once every three years per software type
Monthly Software subscriptions are 100% nontaxable |
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.
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Internet Access
| - Website hosting services or email distribution services that are directly related to the worker's ministry role
- Charges for internet and email fees while traveling for ministry purposes.
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No maximum long as charges meet the general criteria for expenses. Monthly internet access at home should be requested through ME Bonus and support goal submission, not as a regular expense submission. |
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Media Downloads (books, digital photos, etc.) | - Media downloads, such as books and other resources required for ministry-role.
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No maximum long as charges meet the general criteria for expenses. Add the media title to the submission form. Key Change to the Standard: Downloads do not have to be religious in long as they have a valid ministry purpose. The author is no longer needed for submission. |
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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. |
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Travel
(Relevant to allReliant Field Workers)
Ministry trips are defined as "." Reimbursable costs for ministry trips include reasonable and customary transportation, lodging, related travel 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. |
| Summary of Allowable Costs | Key Details |
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Hotel/Lodging | - Up to $250/night for ministry trips
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For more expensive locations, a higher amount may be approved as an exception based on IRS Per Diem Rates for the travel destination. - If an additional hotel room is needed to accommodate space for family members that would not have been needed initially by the field worker, or if the cost is per person and the field worker brought family members, that additional room/cost can only be recovered through an ERB. Remember to review non-employed spouse and family costs.
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- Choose to submit the receipt either on the month it was purchased, or the month the travel takes both dates are found on the receipt.
- lodging was shared with others, please follow the instructions above for shared expenses as
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Flight | - Airfare
- Baggage
- Seat upgrade, if needed
- TSA pre-check or CLEAR
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- Seat upgrades may be r required as a reasonable accommodation.
- TSA pre-check or CLEAR may be the service is used for ministry-related travel 3 or more times per year.
Redeemed travel points cannot be reimbursed as a cash payment. Only the amount paid in cash after redeeming points can be reimbursed. |
Reliant needs the full version of the flight receipt that includes the field name, itinerary, paid. Review non-employed spouse and family costs above. Choose to submit the receipt either on the month it was purchased, or the month the travel takes both dates are found on the receipt. |
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| Rental Car/Borrowed Car |
insurance purchased are all reimbursable. Only fuel costs can be reimbursed for a rental car, not mileage. |
Only reasonable fuel can be reimbursed for a borrowed car, not mileage. |
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Rental Car: - needs the full version of the rental car receipt that worker's name.
- Any costs associated with a rental car (fuel/insurance) must 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 specify 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 the travel takes both dates are found on the receipt.
- Remember, if a rental car is shared with others, please follow the instructions for shared expenses.
Borrowed Car: - A fuel receipt and the trip's start/end location are needed for a borrowed car.
- In the ministry purpose section on the add the full name of the person from whom you borrowed the car and their relationship to you, total driving distance, and travel locations.
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Mileage/Carpooling |
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The IRS mileage rate for the second half of 2022 (expenses accrued July 1st - December 31st) is $0.625/mile. Reminder: Mileage cannot be reimbursed for a rental car or a borrowed car |
Mileage for trips of 50 miles or less is considered to be among the routine expenses covered by the Ministry Expense Bonus and should not be submitted for reimbursement (except in the case of an Associate). Mileage for trips in excess of 50 miles may be submitted for reimbursement. For example, if a field worker were to take a ministry-related trip of 75 miles, they could submit reimbursement for 25 miles (75-mile trip minus the 50-mile ME bonus threshold). Associates can reimburse any ministry-related mileage and should not subtract the first 50 miles since they are not receiving a bonus through support goal submission. Paid employees may not reimburse local mileage in any way other than through a bonus on support goal submission. If an employee opted out of the support goal request, they have forfeited the benefit of receiving reimbursement for local mileage. |
Mileage: Total mileage (after subtracting the first 50 miles) and the trip start/end location are needed. Be sure to subtract any personal any side trips during business travel from the total mileage you submit for reimbursement.
Carpool: The above submission rules apply, and... - in a carpool: passengers will typically directly reimburse the driver for a portion of the mileage/gas cost by calculating the mileage rate for the ministry travel. The person submitting the expense would then subtract the amount received in gas money mileage from the total amount of mileage they could have submitted on the expense submission form. In the ministry purpose on the the names of the passengers and their relationship and the money collected (specify the dollar amount from each listed passenger)
- I 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 submitted for reimbursement on the form. A hand-written/emailed receipt from the car owner is required if more than $75 (please follow directions 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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Key Change to Standard: In the past, the limit was defined as 100 miles away from home. The standard has changed to 50 miles. Also, we are now clarifying that the first 50 miles should be subtracted from the total mileage submitted. |
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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.)
- Parking permits at the primary place of ministry can be recovered through an ERB.
- Tolls when traveling on a ministry trip are reimbursable.
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Local parking costs under should be included in the monthly bonus support goal request and are not reimbursable. |
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| Other Transportation | - Taxi, bus, rideshare, train, water transportation, etc., when traveling on a ministry trip
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| Covid Testing | | 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
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Meals During Travel
| - Meals during ministry trips
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See also "Meals & Hospitality" under Other Ministry Expenses below.
Meals need to meet one of these two guidelines: - Directly ministry-related (the 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.)
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- Associate staff may be eligible to reimburse reasonable meal expenses with other Reliant workers, 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.
- If a non-employed/non-associate participated in the ministry work, the spouse's portion of the meal would be taxable.
- Children's meal expenses are always taxable. 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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Weddings and Funerals | If the criteria (under Key Details) for the wedding/funeral are met, then airfare, mileage, lodging, rental cars, meals, and other travel-related expenses, etc., can be reimbursed.
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Remember to review the Standards for spouse and family expenses. Expenses incurred by a Reliant Employee related to attending a wedding must meet these criteria to be reimbursable: - The employee must be either officiating the wedding or performing 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 before the wedding and on numerous occasions 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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Conferences, Retreats, and Mission Trips
(Relevant to all Reliant Field Workers)
| Summary of Allowable Costs | Key Details |
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Conferences and Event Fees | As a general rule, most conferences, retreats, and events are reimbursable substantiate why attendance at the event was necessary for their current ministry role. |
Conferences and events should be directly relevant to the field worker's ministry and job responsibilities. See below when attending an event with a spouse or family. 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 also related links for events where registration and payment are processed through Reliant: |
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Mission and Outreach Trips
| The fee(s) for the Mission and Outreach Trip are reimbursable.
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The mission trip and outreach event should be directly relevant to the field worker's ministry and job responsibilities. 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. |
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 review Travel Insurance. |
Review Children of Reliant employees participating in/attending International Event See also related links for mission trips where registration and donations are processed through Reliant: |
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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 on a Personal Development Plan.
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Expenses for Spiritual and Ministry Planning Retreats are not submitted through a normal expense submission form. 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 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.)
- $ 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 is no max amount/days cap. |
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 . |
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Office Expenses
(Relevant to all Reliant Field Workers)
| Summary of Allowable Costs | Key Details |
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Supplies | Due to the different job responsibilities of Reliant Employees, the types of supplies used for ministry purposes and varying. It i worker's responsibility to use discretion when purchasing supplies to ensure the items are truly reasonable and necessary for ministry expenses.
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Please limit bulk purchases of supplies to 4 worth of inventory to be stored at any given time. Supplies purchased using an MTD fund where the item is donated to the local church after being used for the initial ministry purpose may be reimbursable as the following guidelines apply: - The total cost of items must not exceed including taxes and shipping costs.
- Clearly document the decision to donate the to the local church on the reimbursement.
- These purchases and donation agreements with the church should be an infrequent
- Email the Reliant Reimbursement Coordinator (reimbursements@reliant.org the purchase to ensure it’s acceptable as an MTD reimbursement rather than a project fund reimbursement.
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Always thoroughly explain the ministry purpose of the to the ministry role to enable Reliant to make an informed decision about whether or not to approve expenses for reimbursement. |
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| Office Rent | - Office rent is reimbursable when used exclusively for ministry purposes.
- An office that is only partially used for ministry purposes have rent reimbursed through Reliant.
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A receipt is required for all rent expenses. In most cases of office rent, please email the reimbursement coordinator (reimbursements@reliant.org incurring these expenses to ensure a proper understanding of the reimbursement guidelines. |
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Postage/Shipping/Fax | Postage, fax, and shipping expenses associated with your ministry role are reimbursable.
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Please limit bulk purchases to 4 months' worth of inventory to be stored at any given time. - Employed Missionaries Only (not Associates) may reimburse passport postage non-taxably in this section.
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Printing & Copies | Printed prayer letters, magnets, photos, booklets, copies, etc. |
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Other Ministry Expenses
(Relevant to all Reliant Field Workers)
| Summary of Allowable Costs | Key Details |
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Equipment | - Recoverable as 75% nontaxable Reimbursement and 25% taxable ERB.
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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 c ministry role. Employees or Associates may submit an exception request 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. 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 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
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Meals & Hospitality (not associated with a ministry trip) 
| - Meals for ministry contacts, donors, and group events
- Groceries for prepared meals for ministry purposes
- One-time special event/celebration meals with s 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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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 tips do not count towards the maximum allowable meal cost). 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. |
Meals need to meet one of these two guidelines: - Directly ministry-related (the primary 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.)
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- 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.
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Key Change to the Standard: The dormitory meal plan passes increased from $160/semester to $480/semester. |
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Books | Books that are ministry-related (they do not need to be religious in nature).
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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. |
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Continuing Education | - Continuing education courses
- Course-related books
- Associated Fees
Some other continuing education expenses can also be recovered through an Expense Recovery as school-required health checks and immunizations and related travel costs associated with continuing education. |
See Continuing Education for more details and the specific form to use. Needs pre-approval through continuing education form before reimbursement can be submitted |
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. |
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| Counseling | - Counseling is normally not reimbursable.
- Short-term counseling is available through Reliant's Employee Assitance Program for those enrolled in Reliant's insurance.
- However, field workers may qualify for crisis counseling in a ministry-related crisis 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 and 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 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.
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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. |
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.
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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.
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| Gift Cards | A gift card given to donors may be reimbursed with a valid ministry purpose, but annual limits for giving (s "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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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. |
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| Moving Costs | Moving costs are not reimbursable through expense submission. A moving bonus is available for moving costs incurred while moving from one U.S. ministry location to another U.S. ministry location. |
U.S.-based employees can request a Moving Bonus using this form. (For International moving costs see International worker expenses below) |
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| Professional Fees | Professional fees paid to companies, agencies, or individuals for services necessary to conduct ministry are reimbursable. - Coaching fees- counsel for ongoing ministry and development in their role. 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 submit 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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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. |
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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. 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 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 h ministry) may be recovered through an Expense Recovery Bonus with a max recovery of $75/month.
These recreation expenses are not reimbursable: g, admission to theme parks, recreation for general fellowship with ministry contacts, etc. |
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International Worker Expenses
(Relevant to International Field Workers)
Expense Category | Summary of Allowable Costs | Key Reminders |
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Bank Fees | - Bank Fees incurred by International field as they travel back to the US or other countries for ministry purposes.
- Bank Fees situations where the safety of a Reliant International worker is a concern or in which local banking options are either not allowable or unadvisable ( 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 suggested credit cards with low transaction fees, see International Finance FAQs. |
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| Counseling | - Counseling is normally not reimbursable. However, there is a counseling bonus available to International workers (See International Bonuses)
- Short-term counseling for International workers is available through Reliant's Employee Assistance Program.
- In the event of an international crisis, International field workers may qualify to receive crisis counseling for a pre-approved duration paid for by Reliant.
| See also: Stewardship of Health and Healthcare Resources |
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This communication device is required as part of the Item Preparation International Risk Levels and will be reimbursable. |
A VPN is highly recommended for international workers to purchase to ensure security for website usage and is reimbursable. |
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Sat phones are 100% reimbursable as non-taxable due to the necessity of the purchase for the ministry and associated safety concerns related to the ministry location. Sat phones for international secure locations are categorized as equipment rather than phones. See Encryption, Privacy, and Online Security for details on VPN |
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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 workers; etc. |
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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. |
Please include a clinic or doctor’s receipt showing the immunization type and amount you paid. |
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| International Mileage | When the cost of operating a motor vehicle in the international field worker's country of ministry exceeds that of the United States, the International field worker may submit ministry-related mileage at a rate that exceeds the United States IRS’s approved mileage reimbursement rate to be recovered through an ERB. |
Note that the additional amount above the IRS rate will be added as an Expense Recovery Bonus (taxable). Total mileage (subtracting the first 50 miles) 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. |
Key Change to the Standard: Additional mileage amount above the U.S. mileage rate is now taxable. |
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| Language Classes | Language classes are reimbursable. |
Please add the name of the person that has been paid for this service to the expense submission form. Reliant will need to run their name through the database to verify they are not on the terror watchlist in order for the field worker to receive the reimbursement. A W-9 is no longer required to be collected from a vendor for a professional fee. 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. |
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| Legal Fees |
- Will Preparation-International field workers 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 workers have complex tax situations. Thus, we allow International workers 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. 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. |
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| Moving, Vehicle, Hardship, etc. | There is a specific International Bonus designed to recover personal expenses for International workers that are not eligible for submission on the International Expense Submission Form. |
Personal expenses related to moving, vehicles, etc., can be recovered through the International Bonus. Receipts are not used for requesting the bonus. The bonus can be received before the purchase of the expense. |
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| Tutoring | Tutoring fees are reimbursable. |
Add the name of the person that has been paid for this service to the expense submission form. Reliant will need to run their name through the database to verify they are not on the terror watchlist in order for the field worker to receive the reimbursement. A W-9 is no longer required to be collected from a vendor for a professional fee. 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. |
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| Translator Fees | Oral translator fees are reimbursable. Written translator fees are typically reimbursable, depending on the nature of the materials.
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Add the name of the person that has been paid for this service to the expense submission form. Reliant will need to run their name through the database to verify they are not on the terror watchlist in order for the field worker to receive the reimbursement. A W-9 is no longer required to be collected from a vendor for a professional fee. 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. |
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| Storage Fees | Reimbursement may be requested for storage costs for personal items stored in the U.S. while the worker serves at an international assignment when connected to an international move. |
To be eligible for this reimbursement, the 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. |
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Licensed Counselor Expenses
(Relevant to those Reliant Field Workers who serve as as part of their Reliant ministry role)
Expense Category | Summary of Allowable Costs | Key Reminders |
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Counselor Supervision Fees
| Available for counselors someone to supervise their counseling as part of a mentor/training program. |
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. |
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| 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)
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| 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). - 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.
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| Office for Counseling | For those who work as counselors as part of their Reliant ministry role, to reimburse office updates and décor. |
- Paint for walls can be reimbursed.
- Lighting, décor, and plants can be recovered 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 taxable under the "Equipment" category above.
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