FBMI missionaries have often asked about claiming airfare expenses on the EOM Report. We would like to review when airfare is a reimbursable ministry expense and when it is not.
When is an airline ticket claimable?
• When it is an “ordinary and necessary” expense. This is a basic requirement for all reimbursable ministry expenses.
• When it is travel between a missionary’s home and ministry destination. Therefore, airline tickets to and from ministry responsibilities or special meetings are claimable.
• Airline tickets for furloughs are claimable, as long as the furlough is primarily for ministry-related travel. Because a missionary’s family is a necessary part of a missionary’s ministry, the family’s tickets are also claimable for ministry furloughs.
When is an airline ticket not claimable?
• When it is not primarily for ministry travel. For example, travel for a family vacation or for a fun trip would not be claimable.
• When it is not an “ordinary and necessary” expense. For this reason, first-class tickets would not typically be reimbursable.
Thank you!