As adopted on May 10, 2008
The purpose of this policy is to formally record the policy of the New Hampshire Orchid Society (subsequently known as the society) with regard to expense reimbursement.
As recorded in the Financial Management Policy, everywhere it is practical, bills and invoices for goods purchased and services rendered should be sent directly to the society for payment. However, in those circumstances where this isn't practical, it is anticipated that members will pay the bill and the society will reimburse the member for those expenses.
The New Hampshire Orchid Society is registered as a 501(c)(3) non-profit charitable organization with the Internal Revenue Service and as a Charitable Trust with the New Hampshire state Attorney General's office, Division of Charitable Trusts. This means that reasonable and lawful contributions to the society can be deducted from a person's annual income tax filing. Since members voluntarily support the goals of the society, it is expected that whenever practical, members will use expenses as contributions to the society. When requested and required, the treasurer will provide an acknowledgement and receipt of contributions for tax purposes.
No member may use expense reimbursement as a form of payment for services to the society.
The society strives to maximize the utilization of our assets for our purpose as stated in the bylaws. Since the society is a volunteer organization, supported by the hard work of all of the members, whenever a member is responsible for making a purchase on behalf of the society, and with the pre-approval of the BOD, he/she should negotiate to get the best price and value reasonably possible for the society.
All expenses to be reimbursed by the society must be supported by invoices and/or receipts clearly showing the actual amount(s) paid. The amount reimbursed by the society will be the lower of the fair market value (as determined by the treasurer) or the actual amount paid. Receipts submitted must clearly state the appropriate amount and a description of why the expense was incurred. Expenses reimbursed by other organizations are not eligible for reimbursement by the society.
The Board of Directors may choose to reimburse a member for expenses outside of this policy. However, such member requests should not be viewed as being automatically approved and should be viewed as exceptions rather than rules.
In cases where mileage is reimbursed, the rate shall be the standard rate specified for federal tax purposes.
Eligible expenses include the following items:
1. Program expenses eligible for direct payment by the Society or through reimbursement include honorariums paid to a pre-approved speaker(s), their transportation, entertainment, lodging and meals provided for him/her. Reimbursement will be based on the Federal per diem rates for Manchester, NH and shown as an attachment to this policy. These per diem rates will be reviewed at least annually and updated to ensure fair and equitable reimbursement. Costs associated with other non-profit organizations which share the expenses incurred by speakers will be prorated and negotiated with the other society/s and paid accordingly. Documentation for all travel, meals and incidentals will be documented on the NHOS Travel Expense Report (attached).
2. If a member hosts a speaker, the society will not reimburse that member for ordinary expenses incurred as a result of that hosting. This includes, but is not limited to, lodging and meals provided by the host. Additional costs incurred by the host must be consistent with the purpose of the visit and submitted for approval to the BOD preferably in advance but will be considered after the fact by the BOD.
3. Normal supplies required for each meeting, including hospitality, the raffle, the show table and the program.
4. All communications within the society, such as preparation and mailing of the newsletter and other communications needed.
5. Any item requested by the Board of Directors and approved by them for reimbursement.
6. Supplies and services required for the annual show, if one is held.
7. Plants and supplies required for the fund raising auction.
8. Books and supplies required by the library.
9. Certain expenses associated with orchid shows and presentations. These expenses include mileage reimbursement, one nights lodging for the exhibit designer and reasonable expenses for the display. If additional lodging nights are required, the BOD must be notified in advance and prior approval given.
All requests for reimbursement or payment for items 2-9 will be filed using the NHOS Expense Documentation Form and submitted to the BOD for review and approval.
NHOS Expense Documentation Form:
- PDF
- Online form (log-in required)