Meal Allowance Policy

Business Meal Allowance

The cost of meals or entertainment must be directly related to, or associated with, the active conduct of business. These expenses must be fully documented and must be supported by receipts. Business meals and entertainment are considered directly related to the active conduct of business if ALL of the following conditions are met:

There is a specific business benefit from the meal or entertainment.
Business is discussed during the meal or entertainment.
The principal purpose of the expense is the active conduct of business.
The meal or entertainment is attended by an employee of the organization and business associates. (Spouses may also be included, but justification may be requested).

You must be able to demonstrate that your expenses were not purely social but have a primary business purpose. Reimbursements for in-home entertainment expenses will be based on actual expenses.

Spouse’s expenses may be included in the entertainment cost if their presence serves a legitimate business purpose or if it would be impractical under the circumstances to entertain the business associate without including his or her spouse.

In order to insure that the cost of meals and entertainment are allowable expenses, the church and its employee must comply with strict substantiation rules.

A written explanation of each of the following is required:

The NAME(s) of each person(s) involved.
The TYPE of expense or activity must be stated.
The PURPOSE for the meal or entertainment.
The LOCATION of the meal. If not clear from the receipt.
The DATE and TIME of the meal or entertainment (if not clear from the receipt), as well as the DURATION of the business discussion.

The cost of meals should be limited to a reasonable amount. The reasonable amount established for this policy is: (You may request increased funds for situational needs.)

Ministry Related Meals

(You may request increased funds for situational needs.)

$10.00 per person for breakfast meals (tax & gratuity included)
$12.00 per person for lunch meals (tax & gratuity included)
$20.00 per person for dinner meals (tax & gratuity included)

Hosting Out-of-Town Guest

(You may request increased funds for situational needs.)

$12.00 per person for breakfast meals (tax & gratuity included)
$15.00 per person for lunch meals (tax & gratuity included)
$23.00 per person for dinner meals (tax & gratuity included)

Out-of-Town Travel

(You may request increased funds for situational needs.)

$8.00 per person for breakfast meals (tax & gratuity included)
$12.00 per person for lunch meals (tax & gratuity included)
$15.00 per person for dinner meals (tax & gratuity included)

Meals or entertainment may be provided to employees or employees and their families, on an occasional basis determined by the Executive Direct Reports. The same type of documentation is required for these expenses. Employees that are required to travel for the day to a campus that is not in their assigned city can expense their lunch meal as a travel expense.

Dream Team / Volunteer Appreciation Meals

Dream Team and volunteer appreciation meals should be approved by your Executive Direct Report before any expense is incurred and should have a purchase order approved if the total cost of the meal for the group exceeds $150.00. The following guidelines should be followed for Dream Team / Volunteer meals:

$12.00 per person for meals (tax & gratuity included) for individual appreciation lunches.
$6.50 per person for team event meals.

Listed are some options for approved Team Meals

Otts Pasta

Pick up required. 24 hr notice.
$33.95/pasta, bread, salad for 8-10 people

Jimmy Johns

Delivery Available. 24 hr notice
$56.99/30 small sandwiches (feeds 15-20 people)

Popeyes

Pick up only. 24 hr notice
$123.02/Chicken, side & biscuits (feeds 20 people)

Little Caesars

Pick up only. May require notice for larger orders
$5/pizza (Feeds 3-4 people)

Dominos Pizza

Delivery available. 1 hour notice minimum.
$6.99/item mix & match (feeds 2-3 people)

Staff Allowance

Staff should follow the guidelines established in the “Ministry Related Meals” section of the policy. In addition, Leadership Team meetings where lunch is provided should meet the following guidelines: Meals should be approved by Accounting before any expense is incurred and should have it pre-approved if the total cost of the meal for the group exceeds $100.00.

The following guidelines should be followed for Leadership Team Meetings:

$10.00 per person for meals (tax & gratuity included)

Campus Pastors Allowance

Campus Pastors should follow the guidelines established in the “Ministry Related Meals” section of the policy. However, there may be times when they are required to entertain for business related purposes where expenses could exceed the established guidelines. Advance approval should be received whenever possible and the expense should not be deemed excessive.

Reimbursement for meals or entertainment expenses must be submitted to accounting within 2 weeks of the expense. All receipts and written justifications must be attached.

Last updated: Nov 8, 2022