Reimburse staff, board, and volunteers fairly under an IRS accountable plan with clear documentation and approval rules. Generate a branded PDF or Word document in minutes — free, no sign-up.
Create your policy →Reimburse expenses fairly and stay inside the IRS accountable-plan rules — with clear receipts, limits, and approvals.
governance policies the IRS Form 990 asks about by name
Source: IRS Form 990, Part VI
of annual revenue a typical organization loses to fraud
Source: ACFE Report to the Nations
U.S. nonprofits the IRS expects to follow sound governance practices
Source: IRS
An accountable plan is an IRS framework with three requirements: a business connection, adequate substantiation within a reasonable time, and return of any excess. When reimbursements meet these rules, they are not treated as taxable income to the recipient. This policy is built around those requirements.
No. The policy requires itemized receipts showing what was purchased, the amount, date, and vendor — plus the business purpose, and the names of those present for meals or meetings. A card slip alone does not substantiate the expense.
Corporate-card charges go through the same itemized-receipt, business-purpose, and approval process. Cards are for organization business only, personal charges must be repaid promptly, and an expense paid on a card is not separately reimbursed to the individual.