Common use of Professional and out Clause in Contracts

Professional and out. of-pocket expenses: The Congregation will provide the greater of 10 percent of Salary and Housing or $8,000 for professional expenses through an Accountable Expense Reimbursement Account developed jointly by the Minister, President, and Treasurer. Eligible expenses related to the Minister’s ministry will be reimbursed from that account promptly upon submission of a timely reimbursement request. • Appropriate documentation is needed for expenses exceeding $ (must be no more than $75). • The Congregation will reimburse such expenses at the maximum rate allowed by the tax laws. • Equipment purchased with these funds will be the property of the Congregation, although such items may be subsequently purchased by the Minister from the Congregation at the item’s depreciated value or the depreciated value may be imputed as income on the Minister’s paycheck. • The Congregation and Interim Minister understand that IRS rules for Accountable Reimbursement Plans prohibit unused professional expenses from being shifted to salary. Eligible expenses include, but are not limited to, ministry-related travel, automobile mileage, lodging, meals, incidentals, conference registration, UUMA and other professional dues, continuing education, clergy robes, books, periodicals, dues, and office equipment such as phones, computers, and printers. IRS regulations specify that receipts must be provided for expenses over $75. The congregation can choose a lower limit. We recommend setting a uniform reimbursement policy for all staff. For more on professional expenses, see xxxxx://xxx.xxx.xxx/leadership/library/money- matters/professional-expense.

Professional and out. of-pocket expenses: The Congregation will provide the greater of 10 percent of Salary and Housing or $8,000 for professional expenses through an Accountable Expense Reimbursement Account developed jointly by the Minister, President, and Treasurer. Eligible expenses related to the Minister’s ministry will be reimbursed from that account promptly upon submission of a timely reimbursement request. • Appropriate documentation is needed for expenses exceeding $ $_ _ (must be no more than $75). • The Congregation will reimburse such expenses at the maximum rate allowed by the tax laws. • Equipment purchased with these funds will be the property of the Congregation, although such items may be subsequently purchased by the Minister from the Congregation at the item’s depreciated value or the depreciated value may be imputed as income on the Ministerminister’s paycheck. • The Congregation and Interim Minister understand that IRS rules for Accountable Reimbursement Plans prohibit unused professional expenses from being shifted to salary. Eligible expenses include, but are not limited to, ministry-related travel, automobile mileage, lodging, meals, incidentals, conference registration, UUMA and other professional dues, continuing education, clergy robes, books, periodicals, dues, and office equipment such as phones, computers, and printers. IRS regulations specify that receipts must be provided for expenses over $75. The congregation can choose a lower limit. We recommend setting a uniform reimbursement policy for all staff. For more on professional expenses, see xxxxx://xxx.xxx.xxx/leadership/library/money- matters/professional-expense.

Professional and out. of-pocket expenses: The Congregation will provide the greater of 10 percent of Salary and Housing or $8,000 for professional expenses through an Accountable Expense Reimbursement Account developed jointly by the Minister, President, and Treasurer. Eligible expenses related to the Minister’s ministry will be reimbursed from that account promptly upon submission of a timely reimbursement request. • Appropriate documentation is needed for expenses exceeding $ (must be no more than $75). • The Congregation will reimburse such expenses at the maximum rate allowed by the tax laws. • Equipment purchased with these funds will be the property of the Congregation, although such items may be subsequently purchased by the Minister from the Congregation at the item’s depreciated value or the depreciated value may be imputed as income on the Minister’s paycheck. • The Congregation and Interim Minister understand that IRS rules for Accountable Reimbursement Plans prohibit unused professional expenses from being shifted to salary. Eligible expenses include, but are not limited to, ministry-related travel, automobile mileage, lodging, meals, incidentals, conference registration, UUMA and other professional dues, continuing education, clergy robes, books, periodicals, dues, and office equipment such as phones, computers, and printers. IRS regulations specify that receipts must be provided for expenses over $75. The congregation can choose a lower limit. We recommend setting a uniform reimbursement policy for all staff. For more on professional expenses, see xxxxx://xxx.xxx.xxx/leadership/library/money- matters/professional-expense.