Accountable Reimbursement Plan

Resolution

WHEREAS the Church desires to reimburse its ministers, elders, and workers for expenses they incur on the Church's behalf, and to do so under an accountable plan within the meaning of Treasury Regulation §1.62-2, so that reimbursements are not treated as compensation;

NOW, THEREFORE, BE IT RESOLVED that Spiritual Results adopts the following Accountable Reimbursement Plan, effective [DATE].

1. Covered persons

Ministers, elders, trustees, officers, employees, and volunteers of the Church (each a "worker").

2. Covered expenses

Ordinary and necessary expenses incurred by a worker in carrying out the religious purposes of the Church, including: travel and lodging for Church business; mileage at the standard IRS rate for use of a personal vehicle on Church business; books, materials, and supplies for worship, teaching, or pastoral care; continuing formation approved by the Council; hospitality extended on the Church's behalf; and other expenses approved in advance by the Treasurer or the Council.

3. Excluded expenses

Personal, family, or living expenses of any kind; commuting; expenses of a worker's separate business; and any expense not substantiated as required below. No personal expense shall be paid directly by the Church.

4. Substantiation

A worker shall submit to the Treasurer, within sixty days after the expense is incurred, a written request showing the date, amount, place, and religious or Church purpose of each expense, with original receipts for every expense of $75 or more and for all lodging. Mileage shall be substantiated by a log showing date, destination, purpose, and miles.

5. Advances

The Church may advance funds for an anticipated expense. Any advance not substantiated within sixty days after the expense is incurred, or any excess of an advance over substantiated expenses, shall be returned to the Church within one hundred twenty days after the expense was incurred. Amounts not returned shall be treated as compensation and reported as wages.

6. Budget

Reimbursements are limited to amounts budgeted by the Council for the year. Reimbursements are not paid out of, and do not reduce, any worker's salary.

7. Records

The Treasurer shall keep all requests, receipts, and logs for at least seven years.

8. Review

The Treasurer shall review each request for compliance with this Plan. Requests of the Treasurer shall be reviewed by a disinterested elder. Requests of the Presiding Minister shall be reviewed by the Treasurer and a disinterested elder.

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Adopted by the Council of Elders on [DATE].

Expense Request

Worker: ______________________ Date: __________

Approved: ______________________ Date: __________