Roy A. Hunt Foundation
Policies and Procedures
Reimbursable Trustee Expenses
Background
Quoting from the minutes of the November 2003 semi-annual meeting, “The President clarified
eligible reimbursable expenses associated with conference attendance by Trustees. …It was
suggested that the Policy Committee establish a policy further clarifying reimbursable Trustee
expenses.”
Purpose
The purpose of this policy is to clarify the types of Trustee expenses that are reimbursable and
the circumstances under which they may be incurred. According to the Will establishing the
Foundation and the Foundation’s By-Laws, no Trustee may receive compensation.
Policy
Trustees shall serve without compensation but may receive reimbursement for all proper,
reasonable and necessary expenses incurred in the performance of their official duties.
Proper, reasonable and necessary expenses means that the particular service or accommodation
was in fact used by, or provided to, a Trustee, and was appropriate under the circumstances and
within the bounds of prudent judgment for his or her attendance at Board and committee
meetings, financial investment/due diligence trips (site visits, as stipulated in the Due Diligence
and Site Visits policy), approved educational meetings (conferences), and any other duties preapproved by the Executive Committee. Standard business practices will prevail in the intention
and interpretation of this policy.
It is understood that Trustees must attend the entire semi-annual meeting in order to be
eligible for reimbursement.
Eligible Expenses
Eligible reimbursable expenses may include but are not limited to reasonable charges for meals,
beverages, tips, lodging, airfare, one checked bag, ground transportation, telephone calls,
postage for mailing meeting materials back home, purchase of related general philanthropic
reference books and materials, and registration fees.
There will be no reimbursement of: airline club membership dues, alcoholic beverages except
those at post-meeting dinners arranged by the Foundation, air travel or hotel room upgrades,
tickets purchased with frequent flier miles, earphone usage, auto repairs (if using personal car),
insurance for a personally owned car, life, flight or baggage insurance, babysitting,
barbers/hairdressers, clothing/toiletry items, frequent flyer membership fees, golf fees, laundry
service, loss or theft of airline tickets, loss or theft of cash advance or personal property, lost
baggage, luggage or briefcases, magazines/books/newspapers, hotel room mini-bar purchases,
movies (in flight or hotel), any entertainment costs, no-show charges for hotel or car service
(unless due to unavoidable circumstances), parking tickets or violations, pet care, saunas or
massages, shoe shines, souvenirs and/or personal gifts, or unexplained expenditures.
Unused reservations or tickets, increased charges from re-scheduled flights, and any associated
penalties stemming from trip cancellations or postponements due to medical emergencies or
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Approved January 19, 2004
Updated November 18, 2006, November 22, 2008, and June 20, 2009
Updated February 14, 2011 and Approved June 18, 2011
Updated May 11, 2015
acts of God will be reimbursed on a case-by-case basis, under the advisement of the Executive
Committee.
Travel and Meals
Out-of-state travel and meal expenses are limited to those incurred not more than one day
before (for long distance travel to the meeting), during the event, and one day after (for return
travel home), unless a longer stay before or after the event results in lower airfare and the
additional hotel and meal expenses do not exceed the savings differential.
Air Travel
The law requires that travel expenses not be “lavish or extravagant.” Airline tickets at the
lowest cost or coach class levels (nonrefundable, purchased at least 30 days in advance to qualify for
a lower rate) will be reimbursed. Any upgrade differentials will be the responsibility of the
Trustee. Exceptions to lowest-cost fares may be allowed if the lowest-price fare would:
 Require circuitous routing
 Require travel during unreasonable hours
 Excessively prolong travel
 Greatly increase the duration of the flight
 Result in increased costs that would offset transportation savings
 Be inadequate for the medical needs of the Trustee.
Reimbursement for travel to meetings will be limited to the cost of travel between the Trustee’s
residence and the meeting place when Trustees travel from a location other than their home.
If a Trustee takes an indirect route to or from a meeting, or interrupts a direct route for other
than Foundation business, reimbursement for air fare will be either the charge that would have
been incurred by traveling the direct route by the most economical means or the actual charge,
whichever is less.
For reimbursement of indirect routes, Trustees must provide documentation to the Foundation
office on the range of direct air travel fares that were available when the Trustee booked the
ticket. If this documentation is missing from reimbursement requests, the Foundation office will
determine the amount that will be reimbursed by conducting an internet search on the options
for the same direct route one month from the date of the search. In these cases, the amount that
will be reimbursed will be an average of the range of fares available. This documentation
requirement will apply even if Trustees use travel agents to book their flights.
Unused portions of round trip tickets will not be reimbursed when requests for reimbursement
of alternative modes of transportation actually used are also submitted unless the round trip air
fare is less than a one-way ticket by the carrier servicing the departure and destination airports.
Travel by Car
If a personal car is used in lieu of flying, reimbursement will be allowed for the lesser of a lowcost coach airfare or the established mileage rate for the number of miles driven. The mileage
rate reimbursed will be the current IRS mileage rate. This rate includes usage and gasoline. No
fuel costs will be reimbursed.
The cost of any personal use of a rental car (e.g., for side trips or site-seeing) must be subtracted
from the total rental bill before requesting reimbursement. The personal portion may be
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Approved January 19, 2004
Updated November 18, 2006, November 22, 2008, and June 20, 2009
Updated February 14, 2011 and Approved June 18, 2011
Updated May 11, 2015
calculated by prorating the cost of the rental over the number of days for personal use and the
number of days for business use.
Meal Per Diems
While Trustees may expect to be reimbursed for meals, meal costs must be reasonable and
prudent. In determining the reasonableness of a meal receipt, the Foundation will use as a guide
the domestic per diem rates published by the federal government’s General Services
Administration. Based on location and time of year, these rates are updated annually.
www.gsa.gov/Portal/gsa/ep/contentView.do?contentId=17943&contentType=GSA_BASIC
Per diems may be applied by the Foundation office for reimbursement in cases where meal
receipts are not provided or in other situations as advised by the Foundation office prior to
arranged meetings.
Except when arranged by the Foundation office as part of the menu for a post-meeting dinner,
alcoholic beverages ordered before or with meals should be tabbed separately and paid by the
Trustee. The Foundation will not reimburse Trustees for alcoholic beverages.
Restaurant charges for Trustees who opt not to attend meals arranged by the Foundation will
not be reimbursed.
Lodging
Lodging reimbursement will be made at the single/double occupancy base room rate, or, for
conferences, the median single rate at the designated “headquarters” hotel. Any upgrade charges
are the responsibility of the Trustee. The general reasonableness of submitted lodging
reimbursement requests will be determined using as a guide the General Services
Administration per diem rates when considered with other factors such as the proximity of the
lodging to site visit or meeting locations, the airport, timing of meetings, and transportation
costs to meetings.
Conferences
Expenses associated with conferences designed to educate Trustees about philanthropy in
general and contribute to improved performance of official duties are eligible for reimbursement,
e.g., the Council on Foundations Annual Family Foundation Conference. Conferences on subject
areas of interest to individual Trustees, or meetings of organizations for which Trustees serve
as volunteers or directors, are not eligible for reimbursement. Such expenses are personally tax
deductible.
It is expected that Trustees will attend all meetings or the entire conference for which
reimbursement is requested.
Trustees should attend no more than two conferences or seminars related to general
philanthropy in any one year. Exceptions to this limitation may be made for any Trustee who
serves on a national conference organizing committee, is a speaker for such conferences, or
makes a special request of the Executive Committee.
If a Trustee is a speaker or presenter at a national conference on general philanthropy, the
Trustee may accept travel and/or registration costs from the conference unless the conference
or its sponsors are Foundation grantees or have done or will do business with the Foundation.
In those cases, the Foundation would pay the expenses.
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Approved January 19, 2004
Updated November 18, 2006, November 22, 2008, and June 20, 2009
Updated February 14, 2011 and Approved June 18, 2011
Updated May 11, 2015
While Trustees may attend any conference they wish at their own cost, the Foundation will reimburse
expenses only for conferences that have been pre-approved by the Executive Committee. Well in advance of
a conference, Trustees should submit a proposal to the Executive Director that includes all projected costs
(registration, travel, hotel). For conferences on subject areas of interest to the individual Trustee, a case for
the relevancy of the conference to Foundation work must be included.
Attendance at local conferences or workshops costing more than $100 must be pre-approved by the
Executive Committee.
Except for conferences on philanthropy in general, Trustees must submit with their reimbursement form a
post-conference report (no more than one page) on what they learned and how it will be applied at the
Foundation.
Memberships
Memberships to organizations whose mission is to further the knowledge of Trustees on
general philanthropy, e.g., regional grantmakers associations, will be included in dues or annual
fees paid by the Foundation office.
Tickets to Fundraisers or Performances
Tickets to fundraisers (e.g., the symphony ball), charitable or cultural events (opera, theatre
tickets) are not reimbursable, even if the Trustee is attending such an event in order to evaluate
the event sponsor for a grant.
Family Members
According to Family Foundations and the Law, “the assets of the foundation cannot be used to
finance family reunions. Spouses and children of board members are disqualified persons. If
Foundation assets are paid to them for travel or related expenses, such payment is an act of selfdealing.” Therefore, travel, meal and related expenses for family members are not reimbursable.
Exceptions
Exceptions to this policy may be approved by the Executive Committee on a case by case basis.
Procedures
In advance of semi-annual meetings, the Foundation office should provide Trustees
reimbursement forms and information on the standard room rate for hotel rooms that are
reserved, clarification on which nights and meals are reimbursable, and standard meal per diem
rates according to the meeting location when applicable.
Trustees should submit reimbursement requests to the Foundation office within 30 days of
incurring the expense.
Back-up documentation—sales slips, etc.—must be attached in order for the expense to be
eligible for reimbursement. In cases where, in advance, the Executive Committee deems meal
per diems applicable, meal receipts will not be required.
All expenses must be submitted and reimbursed before the end of the fiscal year (May 31) in
which they are incurred. No expenses will be reimbursed in advance or, in the case of semiannual meetings, before the final master bill is received and processed.
Confidentiality
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Approved January 19, 2004
Updated November 18, 2006, November 22, 2008, and June 20, 2009
Updated February 14, 2011 and Approved June 18, 2011
Updated May 11, 2015
This policy is confidential and for internal use by Trustees only. It may not be distributed by
Trustees or Foundation staff in any part or form to potential applicants. Distribution to
consultants or other foundations must be approved by the Foundation office.
Confidential
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Approved January 19, 2004
Updated November 18, 2006, November 22, 2008, and June 20, 2009
Updated February 14, 2011 and Approved June 18, 2011
Updated May 11, 2015