Effective 3 December 2009

ISOC is pleased to provide for Trustee travel and other meeting attendance costs needed to fulfill the responsibilities of a Trustee. As representatives of a 501(c)(3) charitable organization, whenever possible Trustees are encouraged to seek outside funding to attend ISOC Board meetings, planning meetings and other ISOC events if such funding does not provide a conflict for the Trustee or ISOC.

Procedures for Requesting Reimbursement

To ensure coordination of travel arrangements and timely reimbursement, please notify ISOC’s Finance Department of your travel reimbursement needs and estimated costs at least four weeks prior to the meeting. The Finance Department will help expedite reimbursement arrangements and can be reached via the general email address ap@isoc.org.

Air and hotel reservations should be made well in advance to ensure the traveler secures favorable travel arrangements and pricing. ISOC staff can assist in making hotel reservations. Due to the complexity of personal schedules, travelers usually make air reservations and submit documentation for reimbursement, but we happy to help if that facilitates matters.

Generally, the traveler pays directly for travel expenses and submits documentation for reimbursement following the event. Supporting documents should be forwarded to ap@isoc.org for reimbursement. Ordinarily, reimbursement is made within a few days after receipt of documentation. Trustees do not need to wait until after the event to submit receipts for airfare and other advance costs for reimbursement. Upon request, ISOC may make arrangements for covering hotel costs directly.

Reimbursable Expenses

Air Travel

• ISOC reimburses at non-refundable economy rates for a round trip ticket from the Trustee's home city to the ISOC event. Unless an exception has been pre-authorized, travel from a different originating city will be reimbursed up to the cost of travel from the Trustee’s home city.
• If the Trustee wishes to fly business or first class, he or she must use personal frequent flyer miles to upgrade (note that non-refundable air tickets are sometimes not upgradable, in which case ISOC reimburses for the equivalent non-refundable fare).
• Trustees are encouraged to purchase flights that balance a reasonable fare with a convenient itinerary.
• ISOC will pay for reasonable changes in itineraries, since fully changeable fares are not covered in this policy.

Hotel

• Generally ISOC gets a special group rate booking a block of rooms for an ISOC event.
• For the comfort of the Trustee, hotel costs will be covered for the night prior to the meeting and the night after the final day of the meeting..
• Where group rates are not pre-arranged, travelers may make arrangements at hotels offering reasonably acceptable rates. As a guide, check the following web sites for guidelines for per diems for lodging for your travel area.
  • Non-US Hotel Per Diems
  • US Hotel Per Diems

Meals & Incidentals

• Generally, meals are provided at ISOC meetings.
• If Trustees incur additional expenses for meals or incidentals during an ISOC event,, please remember that expenses must be both reasonable and necessary to be deductible by ISOC as a business expense.
• The per diems referred to in the Hotel guidelines above contain a section on "Meals & Incidentals" and can be used for guidance.

Local Transportation

• Local transportation from the airport and returning to the airport are covered, keeping in mind that expenses must be both reasonable and necessary to be deductible by ISOC as a business expense.
• For local travel by train, ISOC allows for first class train travel if reasonable.
• Transportation to and from scheduled events are usually provided by ISOC through group transportation means. If not otherwise provided by ISOC, reasonable local transportation is covered.

ISOC may refuse to pay a portion of an expense if it is deemed to be excessive or unnecessary. To the extent available, ISOC will use guidelines for deductibility provided by taxing authorities or other standards for non-profit entities. Please contact ISOC’s Chief Financial Officer in advance if you are unsure about an expense item.