1099 Information (August 29, 2011)
Check payments to non-corporations for services, rentals, and other reportable items require collection and transmittal of taxpayer identification information. These vendors must be flagged in REFIS as 1099 reportable and their tax ID numbers entered before issuing checks. No 1099
reporting is required for P-card purchases. For additional information, refer to the help topic “Adding a Vendor in REFIS” on the S&I website.
Federal Employer Identification Numbers (November 20, 2008)
S&I is part of the Corporation of the President of the Church of Jesus Christ of Latter-day Saints. The COP Employer Identification Number (23-7300405) may be given to banks and other
institutions that require it.
Federal Excise Taxes (August 29, 2011)
S&I qualifies for an exemption from federal excise tax on local telecommunications services. Documentation for claiming the exemption is available in the help topic “Handling Federal Excise Tax on Telephone Services” on the S&I website.
Federal Income Taxes (August 29, 2011)
A copy of the Church’s 501(c)(3) letter explaining exemption from federal income tax is available as the form Proof of Tax Exempt Status (form 6166) on the S&I website. This may be provided to vendors requesting verification of the federal tax exempt status of S&I.
Sales and Use Taxes (August 29, 2011)
Sales and use tax exemption certificates and numbers have been issued to the Church in a number of states. When practical, S&I personnel in these locations should take advantage of the state tax exemption. For exemption numbers and copies of certificates see help topic
“Understanding Sales Tax Exemption Status” on the S&I website.
TRAVEL (J
UNE23,2014)
The following general guidelines apply to S&I business travel:
1. Supervisors have the responsibility to provide adequate direction to their employees to ensure that travel budgets are used conservatively, wisely, and for purposes that cannot be effectively accomplished by less expensive means.
2. Travelers should seek to ensure that the benefit received by S&I for travel is worth the cost of the travel.
3. Whenever possible, travelers are to use Church-issued credit cards rather than using personal resources and requesting reimbursement.
4. Costs for an employee’s spouse or children to travel are generally not covered by S&I. Airfare, hotels, and rental cars are generally to be reserved through Church Travel via its online travel system (currently eTravel) or travel request process. When payment is made for airfare, hotels, and rental cars booked through other methods, the payment documentation is to include an explanation for the exception.
Traveling to the Same Event—Male and Female Employees (March 12, 2012)
Work responsibilities occasionally require female and male employees or volunteers to travel to the same event. While separate transportation may be requested by employees in order to avoid the appearance of impropriety, individual Church departments and employees should not develop travel policies or practices that discriminate against employees based on gender. This
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includes practices that would curtail work, promotion, or travel opportunities. Travel practices should not be applied in a way that would limit the ability of employees to accomplish their job responsibilities, to attend business meetings or conferences, or to pursue development
opportunities. Employees should nonetheless use wisdom and prudence while traveling to avoid inappropriate conduct and the appearance of impropriety.
Requesting Reimbursement (June 23, 2014)
For mileage and other expenses that could not be charged to a Church-issued credit card, reimbursement is obtained by submitting anEmployee Reimbursement Request (PD10049258) with attached receipts and supporting documentation. A credit card statement is not an
acceptable substitute for a detailed receipt. Requests for reimbursement should be made during the same calendar year as the expense. They may not be made for expenses occurring more than twelve months prior.
Mileage Reimbursement Rate (December 14, 2007)
The current Church mileage reimbursement rate is sent to area directors periodically. It is used to reimburse employees who have used a personal vehicle for authorized S&I business. The mileage reimbursement rate is designed to include the cost of fuel, oil, maintenance, insurance, depreciation, and so forth. Assigned S&I Church-owned vehicles may not be used for personal travel other than for commuting and de minimis or inconsequential personal use (such as a personal stop between two S&I business loops or between an S&I business stop and an employee’s home).
Transportation Reimbursement Guidelines (June 23, 2014)
Employees traveling over fifteen thousand work miles per year are generally required to obtain an assigned vehicle. Employees without an assigned vehicle should use the guidelines below to determine when to request mileage reimbursement for the use of a personal vehicle for S&I business:.
Employees regularly traveling over fifteen thousand work miles per year are required to obtain an assigned vehicle. When less costly than mileage reimbursement, rental cars or public transit should be utilized by employees without assigned vehicles (if safe and conveniently available). Employees should use the guidelines below to determine when to request transportation reimbursement for S&I business.
1. Travel between the main and second assignment locations is generally reimbursable.
2. Commutes are not reimbursable. A commute is defined as travel between home and main or second assignment locations, regardless of the number of times in one day, day of the week, time of day, or stops along the way. If S&I business stops along the way increase the
commute cost or distance, see paragraph four below. If employees are asked to change assignment locations, they should not expect additional reimbursement or compensation if these changes result in increased commute costs.
3. Other personal travel is not reimbursable. Examples include travel to baptisms, funerals, marriages, or wedding receptions of current or former students (or family members of these students) and travel to carry out a Church calling.
4. Travel involving temporary locations is reimbursable to the extent the distance (mileage) or cost (fares and tolls) exceeds the commute the employee would have made if work did not involve temporary locations on a given day. When calculating the reimbursement, the employee is not expected to incur a greater cost than would have occurred on a normal, direct commute, and S&I should not incur an employee’s normal commuting costs because a given work task involves travel to a temporary location. For overnight travel, subtract a single commute. If a commute adjustment is not made, an explanation is to be provided in the reimbursement documentation.
An employee may choose not to seek reimbursement when, for example, amounts are not significant or travel is done for the employee’s convenience.
If S&I has made reasonable transportation available to an employee (a carpool or motor pool vehicle, for example) and the employee chooses to provide their own transportation, the
supervisor should not approve reimbursement (or should offer a reduced reimbursement) with the objective that S&I not spend more in aggregate than would have been the case had the employee accepted the offered transportation.
Determining if a Location is Main, Second, or Temporary (June 23, 2014)
A “location” is broader than a single building. For example, all buildings on the Church’s downtown campus in Salt Lake City are considered a single “location.”
• Main Assignment Location—An employee’s regular place of work; generally the location
where they spend more time working than any other single location, and usually where their S&I office is located. The following are examples of main assignment locations:
1. A coordinator has an office at an institute. He is in the office half a day per week and travels the rest of the week to train stake seminary or institute of religion teachers and to teach two hour-long classes at other institutes or meetinghouses. On average, he does not spend more time at any other single location than he does at the institute where his office is located. The institute where the office is located is the main assignment location. 2. A student teacher teaches two periods per day at a senior seminary and one period at a
nearby junior seminary. The senior seminary is the main assignment location since more time is spent there.
• Second Assignment Location—An assignment location other than the employee’s main
assignment location that is expected to extend for an indefinite period or is expected to last longer than one year and involves at least some part of 36 or more days per year. The following are examples of second assignment locations:
1. A coordinator teaches a weekly institute class away from his main location. He expects to teach the class for an indefinite period. The weekly class location is a second assignment location.
2. A seminary teacher teaches one period per day at a junior seminary in addition to a main assignment at a senior seminary. The junior seminary is a second assignment location.
• Temporary Location—A location that is not an assignment location (such as a store or post
office), or an assignment location other than the employee’s main or second assignment
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locations that is 1) not expected to last more than a year (if either the expectation or the actual time spent changes to over a year, the location becomes a second assignment location from that time forward) or 2) is expected to last more than a year but the employee will be at that location no more than some part of 35 days per year. Travel reimbursements involving
temporary locations may require commute adjustments as explained above. The following are examples of temporary locations:
1. A coordinator teaches a weekly institute class for a semester, expecting to find a stake institute of religion teacher to take over the class the following semester. The class location is a temporary location.
2. A coordinator teaches a bi-weekly class at another building as an ongoing assignment (totals only 26 days per year). The class location is a temporary location.
3. A seminary teacher substitute teaches at another seminary every day for three weeks while the regular teacher is on leave. The class location is a temporary location.
4. A coordinator observes daily seminary teachers at their teaching locations on a quarterly basis. The observation locations are temporary locations for the coordinator.
5. An employee attends periodic area or cluster inservice meetings or satellite broadcasts at locations away from the employee’s main or second assignment locations. The meeting locations are temporary locations.
6. A support specialist stops at a store for supplies or a post office to pick up the office mail on the way to or from the office. The store and post office are temporary locations
regardless of trip frequency because they are not assignment locations.
7. A preservice trainer observes a student teacher monthly (12 times per year) at a seminary building other than the trainer’s main assignment location. The seminary building is a temporary location for the trainer.
8. A seminary teacher is asked to work on a one-time project at the central office every workday for ten weeks while school is out. The teacher will then return to his regular assignment. The central office is a temporary location for the teacher.
Airline, Bus, and Train Fare (January 20, 2014)
Airline, bus, train, or other commercial travel costs related to business will be paid by S&I. Annual or monthly transit passes are generally not approved to be purchased with S&I funds unless the traveler and his supervisor determine that the cost of transit for necessary S&I business travel (excluding commuting) will be less than the cost of individual trips. Receipts, vouchers, or other supporting documents should be submitted for reimbursement or
maintained as backup for credit card transactions.
When a commercial airline flight is available, it may cost less than using a personal vehicle. If such air travel is available but an employee chooses to drive or fly an indirect route,
reimbursement will be based on the lesser of the direct economy airfare to that destination with the normal period of advanced planning (no less than eight days advance reservation) or the mileage cost. (This does not apply to husband and wife inservice training. See “Location and Travel” in section 11.) Payment for meals or lodging will be limited to that which air travel would require, and annual leave must be used for any additional time away from work.