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Employee Out-of Pocket Expense
How employee out-of-pocket expenses are
handled is a policy matter of each congregation and should
be established by the church council. The treasurer should
have a good understanding of this policy and be aware that
such expenses have a direct relationship to the annual
budget of the congregation.
Generally, reimbursements are
taxable income unless they are made under an accountable
plan as defined by the IRS and documented under IRS
regulations. For more information, please consult IRS
publication 463.
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