QUESTION:
When our
PTA sends representatives to state events such as Convention or Legislative
Assembly, is it okay to reimburse them for their travel and/or food
expenses? Also, what about reimbursement
for local activities, such as the fuel costs incurred in running PTA
errands?
ANSWER:
Whether to reimburse for expenses such as
meals or mileage while traveling to a state meeting or driving around the
community on PTA business is a local decision that should be addressed in the
local unit’s standing rules. The only
potential limitation would be if the reimbursement were unreasonably generous
(dinner at El Gaucho, for example) then the IRS might consider it an
“inurement” or benefit to an individual rather than a legitimate expense. We recommend that any reimbursement be
supported by a receipt, or in the case of mileage a log or some independent
evidence (such as a Google Maps or MapQuest printout) of how many miles were
reasonably necessary. If the PTA decides
to reimburse these kinds of expenses, but some individuals don’t want to be
reimbursed, we recommend that you ask them to fill out a reimbursement request
and then donate the reimbursement funds back to the PTA. That way the actual cost of doing business
will be documented and future year’s budgets can reflect those actual
costs. Keep in mind that not everyone is
in a position to forego reimbursement.
