Employees, contractors, Board members, and approved individuals may pay for OSI business expenses out of pocket and reimbursed after the fact.

Out of Pocket, Mileage, and Per DIem Reimbursement Request Form & Instructions

Please download or copy the Out of Pocket, Mileage, and Per Diem Reimbursement Request Google doc.

  1. Complete the mileage, per diem, and other expense tab a minimum of once per month.  Reports may be submitted more frequently and should contain the costs of a trip.
  2. The submitter may request reimbursement for actual meals & incidentals receipts not to exceed the per diem rate; alternately, the submitter may elect per diem reimbursement (no receipts are required if the submitter uses per diems).
  3. Complete the summary tab.
  4. Send the completed form to treasurer@lists.opensource.org for approval.
  5. The Controller will contact you for specific payment information; please do not send PayPal, wire transfer, other other banking information to the treasurer@lists.opensource.org email list.

General Guidelines

Travel and other business expenses should be approved by the OSI Executive Director or a Board member prior to requesting reimbursement. 

Please maintain a picture or PDF of the receipt for each non-mileage or non-per diem expense for which you will request reimbursement.  Also, please note the reason for the expenditure, such as "flight to OSCON" or "hotel stay for face-to-face Board meeting." 

When requesting reimbursement, please be sure to mark your reimbursement preference.  Reimbursements may be made by PayPal, check (US only), or wire transfer (both standard wire transfers and Transferwise).  Personal banking details should not be included on the reimbursement request, which will be reviewed by several members of the Board.

Reimbursements are due to the Controller (phyllis@opensource.org) by the 5th day after the last day of each month and should be approved by the employee's supervisor by email prior to submission

Mileage

Mileage incurred in doing errands or attending meetings/appointments on behalf of OSI is reimbursable.  However, personal miles are not reimbursable, nor is mileage that is associated with a car that OSI pays to rent on your behalf.  The mileage reimbursement is considered repayment for business use of a personal vehicle and is not taxable to employees, contractors, or volunteers.

For US mileage, the IRS sets the mileage rate at least once per year to account for the cost of operating a vehicle including:  gas receipts, maintenance, and insurance.  For 2018, the mileage rate is 54.5 cents per mile.

For non-US mileage, please contact phyllis@opensource.org to determine the proper source for mileage rates.

Per Diems for Meals, Incidental, and Entertainment (MI&E)

The per diem rate covers the submitter's meals (breakfast, lunch, dinner) and incidental expenses for travel incurred on behalf of OSI.  On travel days in which a conference, the OSI, or another party pays for a meal, please reduce the per diem by 1/3.  If two meals are otherwise paid for, please reduce the per diem by 2/3.

The submitter may request reimbursement for actual meals & incidentals receipts not to exceed the per diem rate; alternately, the submitter may elect per diem reimbursement (no receipts are required if the submitter uses per diems).

While the hotel per diem maximums are a good guideline for ensuring hotel daily rates are reasonable, the OSI is not using hotel per diems in place of actual receipts unless the submitter prefers to use them. 

Food, Beverage, and Entertainment Expenses

The 2017 Tax Cuts and Jobs Act eliminated the deductibility of entertainment, amusement, or recreation.

On October 3, 2018, the IRS clarified that business meals continue to be deductible if:

  1. the taxpayer is present
  2. the food or beverage must be consumed in the course of ordinary organization business
  3. the food or beverages are not considered lavish or extravagant
  4. the meals may be provided to a current or potential business customer, client, consultant or similar business contact.
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Created by Phyllis Dobbs on 2018.08.09 at 11:49:41 PDT
    

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