Q. "How do we handle the mileage staff incur traveling between campuses?"
When your ministry expands to multiple locations, your staff's "office" can become the driver’s seat of their car. This raises a common question for church boards and executive pastors: What are the best practices for mileage reimbursement in a multi-site ministry?
While the IRS standard mileage rate ($0.725 per mile in 2026) is the benchmark for tax compliance, the way you structure your policy can significantly impact your culture and your bottom line. To stay compliant with an "accountable plan," you must require staff to keep a log with the date, mileage, and business purpose of each trip.
Defining the Primary Work Site
The IRS generally views the distance between an employee's home and their regular place of work as "commuting," which is a personal expense. However, if you have multiple campuses, you can designate one as the primary site. Any travel from that primary campus to a secondary campus is considered business travel. If an employee goes directly from home to a secondary site that is further than their normal commute, you can reimburse the "extra" distance to be fair to the staff member.
Setting Minimum Thresholds
To reduce the administrative burden of processing 1-mile or 2-mile requests, many ministries implement a mileage threshold, such as only reimbursing trips longer than 10 miles. (This is also a great way to practice stewardship of administrative time!) Just ensure your policy is written clearly in your Staff Handbook and complies with state laws (especially in states like California or Illinois, where expense reimbursement is more strictly regulated).
Stewardship and Culture
Effective mileage policies reflect a heart for staff care. Whether you use the full IRS rate or a monthly stipend (which is taxable, by the way!), the goal is to ensure your team isn't bearing the financial burden of the ministry's geographical reach. By using tracking apps and clear definitions of "business miles" vs. "commuting miles," you can protect your ministry’s tax-exempt status while honoring those who serve on the move.