ANSWER: Whether to reimburse for expenses such as meals or mileage while traveling to a state meeting or driving around the community on PTA business is a local decision that should be addressed in the local unit’s standing rules. The only potential limitation would be if the reimbursement were unreasonably generous (dinner at El Gaucho, for example) then the IRS might consider it an “inurement” or benefit to an individual rather than a legitimate expense. We recommend that any reimbursement be supported by a receipt, or in the case of mileage a log or some independent evidence (such as a Google Maps or MapQuest printout) of how many miles were reasonably necessary. If the PTA decides to reimburse these kinds of expenses, but some individuals don’t want to be reimbursed, we recommend that you ask them to fill out a reimbursement
request and then donate the reimbursement funds back to the PTA. That way the actual cost of doing business will be documented and future
year’s budgets can reflect those actual costs. Keep in mind that not everyone is in a
position to forego reimbursement.