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Meal reimbursements (CAPF 170) from the perspective of a director of finance

Recently, we were copied on a note from the director of finance of South Dakota Wing to the units of South Dakota regarding the CAPF 170, Meals and Entertainment Form. The words of our volunteers can always bring the point home so we asked for his permission to share this. Thank you Col Beason for allowing us to share this! In order to give his words justice, we have not edited his note:

Commanders, CAP reg 173-1 discusses getting reimbursed for meals. In general, CAP doesn't reimburse meals. But they recognize that there are valid business meal expenses. You probably know from filing taxes annually that the IRS also looks very closely at business meal expenses.

We have to be careful when asking for reimbursement of meals. Our auditors look closely at it and request information on who was at the meal and what was being discussed. CAP has a form to document business meals (Fm 170) that needs to be submitted for meal reimbursement. In the past, we've only used the form for being reimbursed at national events by National Headquarters. Now the auditors are asking for the form to be submitted by squadrons also when being reimbursed from squadron funds.

Remember, monies you raise at the squadron are CAP funds. In general you can use them for valid CAP expenses you have at the squadron. But we still need to follow CAP procedures and account for use of funds. Your squadron, like all levels of CAP, is considered a 501(c)3 organization and the IRS looks veryclosely at us. The IRS is starting to ask for more detailed documentation of reimbursed expenses.

In the future, if you eat at a restaurant (or even fast food) and ask for reimbursement from your squadron or wing funds, we may be asking for the additional Form 170. Note it also asks that you provide a detailed receipt (like the initial receipt a waitress gives you). A copy of the credit card receipt that just lists a total is not suitable. If you submit the 170 with your request for reimbursement, we should have no delay in getting you paid. If we have to ask for the 170 after the request comes in, your reimbursement will be delayed. (Today, our auditor asked for this form for a couple reimbursements to squadrons... Expect that he'll ask for more.)

This form is not necessary (we think) when you pay for a group at a banquet or purchase meals for a squadron function (pizza, etc). Of course, we still need the receipt for these.

I've attached a copy of the Excel spreadsheet version of the form. You can type into the form and email it to us. (Signatures are required.) There is also a pdf version on National's website.

Mike Beason Director of Finance

CAPF 170 Excel PDF

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