Ministry Related Expense Reimbursement Policy

Apostles Church of New York City

In accordance with IRS regulations 1.162-17 and 1.274-5(f), Apostles Church hereby establishes a reimbursement policy for all pastors and employees with the following terms and conditions:

1. The church will reimburse only reasonable ministry-related business expenses incurred by a pastor or employee. Subject to budget limitations, such expenses will include:
   1. Ministry related meals (e.g. team training/recruiting; counseling; benevolence; pastoral meeting, etc.) not to exceed $20/person unless approved by Executive Administrator. Receipts submitted w/ all attendee names and meeting purpose
   2. Ministry related travel (e.g. taxi, train, tolls, etc.). Does NOT include travel to Sunday worship services unless transporting packages or equipment for ministry use
   3. Necessary office supplies/equipment
   4. Subscriptions, books and recordings, if related to ministry or employment. Subscriptions taken out of individual’s book allowance if applicable, if not, must be approved by Exec. Admin.
   5. Business (ministry) related travel away from home including transportation, lodging and meals on overnight trip. A budget for these expenses must be approved by the Exec. Admin. prior to ministry related travel.
   6. Convention and conference expenses approved by supervisor.
   7. Educational/training expenses, if otherwise qualified as an itemized deduction approved by supervisor.
   8. Any other non-specified expenses may be reimbursed with approval by Exec. Admin. or supervisor
2. The pastor or employee will account for each allowable expense in writing at least every 60 days, and no more than every 21 days (submitted by Tuesdays @ 10AM of the appropriate week). Documentation for ministry related expenses the church agrees to cover will include the date, amount, and a description adequate to identify the business/ministry relationship of each expense. Appropriate receipts should accompany the documentation.
3. The pastor or employee will return advances that exceed actual business expenses within 30 days.
4. Under this accountable arrangement the church will not report reimbursed amounts as taxable income on the pastor’s or employee’s Form W-2. The pastor or employee should not report reimbursed amounts as income on Form 1040.