Accountable Reimbursement Items: Examples of Proper and Improper Items

Examples of Proper Reimbursement Items:

• Reasonable travel and related expenses for attending annual conferences, district meetings, continuing education conferences, etc.
• Trips to preach at another church
• Trips to visit members at hospitals, nursing homes, or their homes
• Lunch meetings with officers of the church to discuss church business
• Supplies for the church office (e.g. paper, pens, notebooks, etc.)
• A computer required for church work
• Church-related books and periodicals
• Robes
• Office furnishings and equipment (e.g. desk, chairs, telephone ,etc.)
• Many business related (non-personal) expenses allowable on Schedule C of the IRS tax return

Examples of Improper Reimbursement Items:

• Mileage to church from home for daily work (considered personal commuting)
• Vacations (including trips to the Holy Land)
• A computer used primarily by family
• Everyday clothing (including business suits)
• Child care/dependent expenses
• Housing related expenses (e.g. utilities, furniture, upkeep(theses are part of the housing allowance) except to the extent they relate to an office)