Accountable Reimbursement Plan

For business and tax reasons, in most instances, it is in the best interests of the church and its staff to have in place an accountable reimbursement policy to pay for the business expenses that are necessary to do the ministry of the church. What needs to be included in the policy? How is it funded? What types of expenses qualify for reimbursement?

The General Council on Finance and Administration (GCFA) has prepared several documents addressing the Accountable Reimbursement Plan.

See also IRS Pub. 1828 – Tax Guide for Churches and Religious Organizations – section on Payment of Employee Business Expenses for additional information on accountable and non-accountable reimbursement plans.