---
title: Remote-Work Accountable Reimbursement Policy
description: This policy establishes the rules and procedures for reimbursing NOPI, Inc. core employees for necessary expenses incurred while working remotely.
---

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# Remote-Work Accountable Reimbursement Policy

## This policy establishes the rules and procedures for reimbursing NOPI, Inc. core employees for necessary expenses incurred while working remotely.

**Effective Date**  
September 2, 2026

**Governing Standard**  
Internal Revenue Code (IRC) §62(c) & Treasury Regulation §1.62-2

1. **Purpose & Scope.** This policy establishes the rules and procedures for reimbursing core employees of NOPI, Inc. for necessary expenses incurred while working remotely. In accordance with IRS regulations governing Accountable Plans under IRC §62(c), reimbursements made under this policy are excluded from employee gross income, are not subject to withholding or payroll taxes, and comply with IRS guidelines for 501(c)(3) tax-exempt organizations.
2. **Core Principles of an IRS Accountable Plan.** To qualify for tax-free treatment, all reimbursements under this policy must meet the following three IRS core requirements:
   
    
   
     1. **Business Connection.** Expenses must be actual, ordinary, and necessary program-related expenses.
     2. **Substantiation.** Expenses must be adequately documented and substantiated within a reasonable timeframe.
     3. **Return of Excess Amounts.** Any reimbursement or advance received in excess of substantiated expenses must be returned within a reasonable timeframe.
3. **Reimbursement Limits & Core Team Eligibility.** Reimbursement coverage is available to eligible remote employees up to the established maximum caps outlined below:
   
   | **Employee Category** | **Monthly Reimbursement Limit** | **Requirement** |
   | --- | --- | --- |
   | **NOPI Core Team Members** | Up to $300.00 / month | Full substantiation with receipts and documentation required |
   | **Fiscally Sponsored Programs** | Variable (determined by program budget) | Must maintain a written policy in shared Google Drive and under Employee Documents in Gusto, and require full substantiation |
   
   *Reimbursements are capped at the maximum monthly amount. Unused monthly limits do not roll over to subsequent months.*
4. **Eligible Expenses.** Qualifying remote-work expenses include: 
     1. **Internet & Cell Phone Service:** Reimbursable at a flat 50% standard rate (or demonstrated business percentage) of the employee’s monthly service plans.
     2. **Household Utilities:** Reimbursable at the employee’s business square-footage percentage (e.g., ~20%) for electricity, heating gas, water, sewer, and trash collection necessary to operate the home workspace. (*Example: If an employee's dedicated home office is 200 sq. ft. in a 2,000 sq. ft.  home (10%), they may claim 10% of qualifying utility bills.)*
     3. **Home Office Supplies & Software:** Paper, ink/toner, stationery, and job-required software or peripherals.
     4. **Hardware & Software Subscriptions:** Job-required software or hardware peripherals not directly provided by NOPI or a fiscally sponsored program.
5. **Ineligible Expenses.** The following items are explicit examples of non-reimbursable expenses. 
     1. Capital home improvements, repairs, or workspace renovations.  
        Office furniture (e.g., desks, chairs, lamps) unless pre-approved separately under a specific equipment allocation.
     2. Personal utility usage, personal streaming subscriptions, or non-work telecom usage.
     3. Expenses already paid or directly billed via NOPI corporate cards (e.g., Mazlo).
6. **Documentation & Substantiation Requirements.** Employees must submit substantiation within 60 calendar days of incurring the expense. Submissions must include the following:
   
     1. **Receipts/Bills:** Copies of actual monthly utility, cell phone, and internet statements showing vendor, date, and payment amount.
     2. **Space Calculation:** A one-time floor plan or square-footage calculation supporting the utility percentage claimed (e.g., 40%).
     3. **Business Purpose:** A brief description detailing how the expense directly supports NOPI work operations.

1. **Submission & Approval Process.**  
     1. **Submission Platform:** Expense reimbursement requests and substantiating receipts must be submitted through NOPI’s designated financial tool (e.g., [Mazlo](https://mazloweb.com/spend_requests) / Bill Spend & Expense).
     2. **Review & Approval:** The designated Operations Manager, Finance Manager, and/or Program Director will review the request against this policy and verify documentation prior to approval.
     3. **Disbursement:** Approved reimbursements will be processed via direct deposit or payroll addition as a non-taxable reimbursement.
2. **Process for Returning Excess Amounts.** In the event that an employee receives an overpayment, accidental reimbursement, or advance exceeding their substantiated business expenses: 
     1. The excess amount must be returned to NOPI within 120 calendar days after the expense was paid or incurred (or within 30 days of notification of overpayment).
     2. Repayment can be executed via payroll deduction agreement, direct electronic transfer, or check payable to NOPI, Inc.
     3. Any excess amount not returned within the specified IRS timeframe will be reclassified as taxable compensation, reported on the employee's Form W-2, and subject to payroll tax withholding.
3. **Policy Administration & Governance.** Policies and procedures are reviewed on an ongoing basis. NOPI reserves the right to modify, amend, or terminate this policy at any time. Exceptions to monthly limits require advance written approval from Executive Leadership or the Finance Committee.

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