Volunteer Expense Reimbursement
SCORE volunteers are eligible to have expenses reimbursed. To be reimbursed, SCORE volunteers must use the Form 14 (click here). The rules for reimbursement are established by the SCORE Board of Directors, and all expenses are charged to the budget allocated to the chapter.
Requirements for Reimbursements
Reimbursement for SCORE-related expenses will be according to the following conditions:
• Sometimes volunteers may choose to affiliate with a chapter located some distance from home, rather than with the nearest chapter. Where this is permissible, expenses will be reimbursed for the mileage to the chapter nearest the home only. The District Director will monitor this carefully.
• Vouchers will not be paid if the expenses occurred more than 90 days before the date the expense is received by the SCORE Headquarters office. For example, an expense dated March 2 must be received at the SCORE Association office on a properly completed form, including approvals, on or before May 30.
• Volunteers desiring reimbursement should submit Form 14, Total Expense Reimbursement Form, monthly.
• Volunteers must submit the expense voucher to their chapter chair, or the chair’s designate, who will verify that the expense is appropriate, that all receipts are attached and that the form is completed properly before approving the voucher for payment.
• A chair may not approve another chair or co-chair’s expense voucher, nor may chapter volunteers approve a chair’s expense voucher. The voucher of a chair must be approved by the District Director. The District Director must also approve all vouchers for reimbursement that are paid directly to the chapter.
• If the District Director is unable to perform these functions, the assistant District Director may perform them.
• The SCORE Headquarters office will not reimburse vouchers that are not accompanied by the required forms and approval signatures. Such claims will be returned to the chapter chair or District Director for appropriate completion.
• All payments will be made by check or ACH (electronic payment).
• All mileage must be reported to be reimbursed. Mileage including for travel or for local commuting to SCORE events will be reimbursed at the effective GSA privately-owned vehicle rate that was in effect on the day the approved travel expense was incurred. All mileage reimbursement requests that total over $25, must include documentation of distance traveled, such as a pdf or printed map showing the mileage. Travelers receiving mileage reimbursement are required to report any reimbursement over the IRS charitable mileage reimbursement rate of $.14/mile as taxable income in their annual tax filings. SCORE will issue an annual 1099-NEC Tax Form for each volunteer whose reimbursement in excess of the IRS charitable rate is $600 or more. A volunteer has the option to deduct non-reimbursed miles driven for SCORE at the IRS charitable mileage on their tax returns instead.
• Per Diem rates used by SCORE are contained in the General Services Administration (GSA) publication Federal Travel Regulations (FTR) and are periodically revised. Maximum permissible lodging, taxes, meals and incidental expenses (M&IE) are contained in the FTR. Reimbursements may not exceed these amounts. M&IE are reimbursed for travel on partial days at a flat three quarters of the daily per diem. To be eligible for the partial per diem, a volunteer must be away from home for 12 hours or more and/or travel a distance more than 50 miles away from their home.
• Chapters may institute a policy limiting expenses that are to be reimbursed, with the approval of the District Director.
• When two or more volunteers travel together, only the volunteer who incurs the expense may file for reimbursement.
Reimbursable expenses include costs associated with the following activities:
- Mentoring -- Commuting expenses or mileage at the SCORE-approved rate to and from SCORE offices or mentoring locations, a client’s place of business and research sites on behalf of a client. The cost of tolls, parking, public transportation and taxis is allowed. A receipt is required for all expenses over $25.00.
- Chapter operations and workshops -- Expenses incurred by chapter officers and committee members to maintain the efficient operation of the chapter. This includes expenses incurred by volunteers performing administrative duties for the chapter and expenses incurred in the planning and production of workshops. Reimbursement can be made directly to the chapter for postage, equipment, office supplies, publications, marketing, rent and other chapter expenses.
- District meetings -- Expenses incurred in attending district meetings. Only those volunteers invited to the meetings are authorized to claim reimbursement. SCORE National Allocation or chapter local restricted funds cannot be used to cover the cost of alcohol. Attendees are responsible for any personal expenses.
- National meetings -- Covers the costs of travel and approved expenses for any meetings sponsored by the SCORE Headquarters office. All invited attendees may use this account.
- Training. Expenses incurred to plan, produce or attend chapter-training sessions.
- Promotion of SCORE -- Expenses incurred giving speeches representing SCORE to the local community.
- Registration fees for SBA and non-SBA-sponsored events -- These are reimbursable as a means of paying for meeting rooms, breaks, banquets, audiovisual equipment rentals and the like. The cost of any meals included in the registration fee must be deducted from the per diem allowance.
Note: The cost of contributed items must not be charged to the chapter or district budget. For example, if volunteers are attending a meeting where someone else is hosting a luncheon, the cost of that luncheon must be deducted from the per diem.