thumbnail of Reimbursable Ministry ExpensesReimbursable Ministry Expenses for FBMI Missionaries

  • Some of these items have specific, associated guidelines and limitations defined by the IRS.
  • This list does not intend to be definitive, but rather a general overview to help the FBMI office and missionaries properly complete their monthly financial reports.
  • All receipts for ministry expenses should be saved. Receipts for ministry expenses more than $75 must be submitted to FBMI.
  1. Ordinary and necessary expenses related to a missionary’s ministry
  2. Ministry-related travel (Please note: The categories below are claimable only for deputation or other similar, ministry-related travel away from a missionary’s home.)
    • Travel by airplane, train, bus, or car between missionary’s home and ministry destination.
    • Travel by taxi or commuter bus
      1. between airport or station and missionary’s hotel.
      2. between hotel and ministry destination.
    • Sending baggage and ministry materials from regular ministry to temporary destination
    • Operating and maintaining missionary’s personal vehicle when traveling away from home for ministry.
      1. Not for travel between home and regular place of work.
      2. Can be used for travel between regular place of work and temporary ministry.
      3. Deduct actual expenses or the standard mileage rate, as well as business-related tolls and parking.
    • Car Rental while away from home for ministry. A missionary can deduct only the ministry-use portion of the expenses.
    • Lodging and non-entertainment-related meals
      1. If the ministry trip is overnight or long enough that the missionary needs to stop for rest to properly perform his duties
      2. Only for the missionary, not spouse or family
      3. Meals include amounts spent for food, beverages, taxes, and related tips.
      4. The missionary must follow the per diem rates and other particulars found on the GSA website. For more information, visit https://www.gsa.gov/travel.
    • Dry cleaning and laundry for ministry travel.
    • Business calls while on the ministry trip.
    • Tips paid for any of the above items.
    • Other similar ordinary and necessary expenses related to ministry travel. These expenses might include transportation to or from a business meal and operating and maintaining a house trailer.
  3. Ministry-related gifts
    • Typically limited to $25 per person.
    • Gifts less than $4 may fall into a different category.
  4. Payment of Employees
    • When paying employees, be sure to also pay all taxes and fees required by US or foreign law.
  5. Ministry-related rent
    • Building or portion of building
    • Rent for equipment
  6. Liability insurance
  7. Advertising
  8. Payments to FBMI or another ministry
    • For ministry-related needs, such as prayer cards
    • Not for charitable donations
  9. Membership fees
    • Not typical
    • Ministry-related professional organization or a chamber of commerce
  10. Education expenses
    • Must maintain or improve skills required in your ministry
    • Books, publications, subscriptions
    • Conferences, seminars
    • Not for new trade or business
  11. Internet
    • Including domain registration and consulting
    • Only for ministry-related expenses
  12. Property maintenance or repairs
    • For ministry property, not personal property
  13. Writing ministry-related books or articles
  14. Meals and entertainment
    • Meals must have a clear ministry purpose.
    • Provide itemized receipt and proof of payment.
    • Must provide names of individuals receiving meal.
    • Entertainment is not typical.
  15. Phone
    • If personal phone, must claim only the percentage used for ministry.
  16. Clothes
    • Not typical
    • Only for clothes that are not adaptable to general wear
    • The cleaning of these items, for example, baptismal robes
  17. Bank charges
    • Only for ministry account
  18. Ministry-related legal, accounting, or other professional services
  19. Office Expenses and office supplies
  20. Ministry-related materials
  21. Ministry-related printing

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thumbnail of Reimbursable Ministry ExpensesReimbursable Ministry Expenses for FBMI Missionaries

  • Some of these items have specific, associated guidelines and limitations defined by the IRS.
  • This list does not intend to be definitive, but rather a general overview to help the FBMI office and missionaries properly complete their monthly financial reports.
  • All receipts for ministry expenses should be saved. Receipts for ministry expenses more than $75 must be submitted to FBMI.
    1. Ordinary and necessary expenses related to a missionary’s ministry
    2. Ministry-related travel (Please note: The categories below are claimable only for deputation or other similar, ministry-related travel away from a missionary’s home.)
      • Travel by airplane, train, bus, or car between missionary’s home and ministry destination.
      • Travel by taxi or commuter bus
        1. between airport or station and missionary’s hotel.
        2. between hotel and ministry destination.
      • Sending baggage and ministry materials from regular ministry to temporary destination
      • Operating and maintaining missionary’s personal vehicle when traveling away from home for ministry.
        1. Not for travel between home and regular place of work.
        2. Can be used for travel between regular place of work and temporary ministry.
        3. Deduct actual expenses or the standard mileage rate, as well as business-related tolls and parking.
      • Car Rental while away from home for ministry. A missionary can deduct only the ministry-use portion of the expenses.
      • Lodging and non-entertainment-related meals
        1. If the ministry trip is overnight or long enough that the missionary needs to stop for rest to properly perform his duties
        2. Only for the missionary, not spouse or family
        3. Meals include amounts spent for food, beverages, taxes, and related tips.
        4. The missionary must follow the per diem rates and other particulars found on the GSA website. For more information, visit https://www.gsa.gov/travel.
      • Dry cleaning and laundry for ministry travel.
      • Business calls while on the ministry trip.
      • Tips paid for any of the above items.
      • Other similar ordinary and necessary expenses related to ministry travel. These expenses might include transportation to or from a business meal and operating and maintaining a house trailer.
    3. Ministry-related gifts
      • Typically limited to $25 per person.
      • Gifts less than $4 may fall into a different category.
    4. Payment of Employees
      • When paying employees, be sure to also pay all taxes and fees required by US or foreign law.
    5. Ministry-related rent
      • Building or portion of building
      • Rent for equipment
    6. Liability insurance
    7. Advertising
    8. Payments to FBMI or another ministry
      • For ministry-related needs, such as prayer cards
      • Not for charitable donations
    9. Membership fees
      • Not typical
      • Ministry-related professional organization or a chamber of commerce
    10. Education expenses
      • Must maintain or improve skills required in your ministry
      • Books, publications, subscriptions
      • Conferences, seminars
      • Not for new trade or business
    11. Internet
      • Including domain registration and consulting
      • Only for ministry-related expenses
    12. Property maintenance or repairs
      • For ministry property, not personal property
    13. Writing ministry-related books or articles
    14. Meals and entertainment
      • Meals must have a clear ministry purpose.
      • Provide itemized receipt and proof of payment.
      • Must provide names of individuals receiving meal.
      • Entertainment is not typical.
    15. Phone
      • If personal phone, must claim only the percentage used for ministry.
    16. Clothes
      • Not typical
      • Only for clothes that are not adaptable to general wear
      • The cleaning of these items, for example, baptismal robes
    17. Bank charges
      • Only for ministry account
    18. Ministry-related legal, accounting, or other professional services
    19. Office Expenses and office supplies
    20. Ministry-related materials
    21. Ministry-related printing