# Booster Club Reimbursements: Expense Policy and Request Form

> A booster club reimbursement and expense policy: pre-approval rules, request form fields, receipt standards, deadlines, advances, and who may approve and sign.

- URL: https://boosterclub.org/finance/reimbursements/
- Section: Finance
- Updated: 2026-10-08

A booster club reimbursement policy sets out how a volunteer who spends personal money on an approved club purchase gets paid back: what needs approval first, what form to submit, what receipts count, how fast to submit, and who approves and signs. The board adopts the policy, the treasurer administers it, and the president or another officer approves each request.

Reimbursements are the most common way small amounts of club money leave the bank, and they are a common way money is stolen. In a 2024 Tennessee case, the Comptroller's Office found that a dance team booster club treasurer wrote reimbursement checks to herself and a family member totaling at least $5,669.79. A written process with a second approver closes that gap.

## Pre-Approval Rules

The adopted budget decides what needs approval before the purchase.

| Type of expense | Approval needed before purchase |
|---|---|
| Within an adopted budget line, under the line's remaining balance | None beyond the event chair, if the bylaws treat the budget as authorization |
| Unbudgeted, or over the budget line | Board vote recorded in the minutes |
| Any single purchase over a set amount (for example, $500) | Board vote, even if budgeted |
| Contracts and purchases that commit future money | Board vote and two officer signatures on the contract |

The treasurer does not reimburse an unbudgeted expense until the board has approved it. This holds whether the bylaws treat the budget as a plan or as authorization; see [How to Build a Booster Club Budget](https://boosterclub.org/finance/budget/).

## The Request Process

1. **Get approval first** when the table above requires it.
2. **Buy for the club only.** Separate club items from personal items at the register, or ask for a separate receipt.
3. **Present the club's tax exemption certificate** if the state exempts the club's purchases from sales tax. This varies by state; see [Sales Tax for Booster Clubs](https://boosterclub.org/taxes/sales-tax/).
4. **Complete a reimbursement request** with the original itemized receipt attached.
5. **Submit to the treasurer** within 30 days of the purchase, and before the expense cutoff for the fiscal year (the club's 12-month accounting year).
6. **The approver reviews and signs** the request, confirming the purchase was authorized and benefited the club.
7. **Two signers sign the check** or approve the electronic payment. Neither may be the person being reimbursed.
8. **The treasurer records** the payment against the budget line and files the request with its receipt.

## Reimbursement Request Form

The request form records the payee, amount, budget line, the date any unbudgeted expense was authorized in the minutes, and the approvals. A booster club version:

| Field | Notes |
|---|---|
| Requester name, phone, email | Person to be reimbursed |
| Mailing address | Where to send the check, if not paid electronically |
| Date submitted | |
| Event or program | |
| Budget line | From the adopted budget |
| Description of items purchased | What and why |
| Date of purchase | |
| Vendor | |
| Amount requested | Must equal attached receipts |
| Receipts attached (yes/no, number) | Originals or legible images |
| Date authorized in minutes, if unbudgeted | |
| Sales tax paid (yes/no) | Flags missed exemptions |
| Requester certification | "These items were purchased for the club, were not reimbursed by any other source, and will not be claimed as a tax deduction." |
| Requester signature and date | |
| Approved by (name, signature, date) | President or designee, never the requester |
| Paid: check number or transfer ID, date | Treasurer |
| Signer 1 and Signer 2 initials | Neither is the requester |

The same form works as a payment request for an invoice paid directly to a vendor; attach the invoice instead of a receipt.

## Receipt Standards

- An itemized receipt showing vendor, date, each item, and amount paid. A card slip showing only a total is not enough.
- For online orders, the order confirmation plus proof of payment.
- An invoice marked "paid" or a dated register receipt.
- A missing receipt requires a signed statement describing the purchase and a board vote to approve the payment. Limit this to rare cases.

## Who Approves and Who Signs

| Request from | Approved by | Signed by |
|---|---|---|
| Volunteer or event chair | President | Any two signers |
| Treasurer | President | Two signers other than the treasurer |
| President | Vice president or treasurer | Two signers other than the president |
| Relative of a signer | President or vice president | Two signers not related to the requester |

The rule underneath every row: nobody approves or signs their own payment, or a payment to a relative or household member.

## Advances

Sometimes a volunteer cannot front the money. An advance works like a reimbursement in reverse:

1. The volunteer submits a request for advance with the purpose, budget line, and estimated amount.
2. The president approves it, and two signers issue the check to the volunteer.
3. After the purchase, the volunteer submits a reimbursement form with receipts and returns any unspent money with it. The policy sets a deadline for this, such as 30 days from receipt of the advance.
4. The treasurer records the advance as outstanding until receipts and change are in.

Keep advances rare and small. Paying a vendor directly by check or invoice is better: there is nothing to settle afterward.

## Volunteers Who Choose Not to Be Reimbursed

Some volunteers donate their purchases instead of seeking reimbursement. According to the Internal Revenue Service (IRS) in Publication 526, a volunteer may be able to deduct unreimbursed out-of-pocket expenses that are directly connected with services to a qualified charity, and may use a standard rate of 14 cents a mile for driving in service of the charity. A deduction for any contribution of $250 or more requires a contemporaneous written acknowledgment from the organization. The club should provide one on request; see [Donation Receipts and Acknowledgment Letters](https://boosterclub.org/taxes/donor-acknowledgments/).

The club records these as in-kind donations, not as reimbursed expenses, and never reimburses an amount a volunteer has also claimed as a donation.

## What the Policy Should Exclude

- Personal items, even if bought on the same trip
- Purchases for individual students rather than the whole program; see [Private Benefit and Individual Fundraising Accounts](https://boosterclub.org/taxes/private-benefit/)
- Gifts to school employees beyond what district policy allows
- Flat allowances or stipends paid without receipts, which can be treated as pay; see [Paying Coaches, Instructors, and Contractors](https://boosterclub.org/taxes/paying-people/)
- Sales tax that the club's exemption would have avoided, where the state provides one

## Common Mistakes

- **Approving one's own request.** Even a legitimate expense looks like self-dealing, and it is the pattern behind many thefts.
- **Card slips instead of itemized receipts.** Reviewers cannot see what was bought, so personal items slip through.
- **Requests held for months.** Late requests distort the budget, and year-end piles of receipts are where errors hide.
- **Advances never settled.** Outstanding advances become unrecorded loans to volunteers.
- **Buying first, asking later.** Unbudgeted purchases force the board to approve after the fact or leave a volunteer unpaid.

## Checklist

- [ ] Adopt a written reimbursement policy with dollar thresholds for board approval (board)
- [ ] Publish the request form and policy to all officers and chairs (secretary)
- [ ] Get board approval before any unbudgeted or over-budget purchase (requester)
- [ ] Attach itemized original receipts to every request (requester)
- [ ] Submit requests within 30 days and before the year-end cutoff (requester)
- [ ] Approve each request with a signature, never one's own (president or designee)
- [ ] Pay with two signers, neither of them the requester (signers)
- [ ] Record the payment by budget line and file the request (treasurer)
- [ ] Settle every advance with receipts and returned change (treasurer)
- [ ] Review a sample of reimbursements in the annual financial review (review committee)

## Related Pages

- [Internal Controls for Booster Clubs](https://boosterclub.org/finance/internal-controls/) for the two-signer rule
- [How to Build a Booster Club Budget](https://boosterclub.org/finance/budget/) for what the budget authorizes
- [Booster Club Treasurer Duties](https://boosterclub.org/finance/treasurer/) for recording payments
- [Policies Every Booster Club Should Adopt](https://boosterclub.org/governance/policies/) for the expense policy in context
- [Conflict of Interest Policy for Booster Clubs](https://boosterclub.org/governance/conflict-of-interest/) for purchases involving officers' families

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*This page is general information for volunteer-run booster clubs. It is not legal,
tax, or accounting advice, and BoosterClub.org is not a law firm, accounting firm, or
government agency. Rules change and vary by state and district. Confirm current
requirements with the IRS, the relevant state agency, the school district, and a
qualified professional before acting. If a fact on this page is out of date, we want
to know.*

## Sources

1. IRS: https://www.irs.gov/publications/p526
2. IRS: https://www.irs.gov/charities-non-profits/charitable-organizations/charitable-contributions-written-acknowledgments
3. Tennessee Comptroller of the Treasury: https://comptroller.tn.gov/news/2024/4/18/former-greeneville-dance-team-booster-treasurer-stole-thousands.html