NetBSD Foundation Reimbursement Policy
--------------------------------------

The NetBSD Foundation may reimburse an expense incurred on its behalf
only if:

- there is a business connection for the expense approved by the Board
  of Directors, or an Executive Committee delegated with the power to
  approve it, documented in the Foundation's books or minutes;

- any prepayments for reimbursement are given no more than 30 days
  before the expense is paid or incurred;

- itemized receipts are submitted to finance-exec@ within 60 days after
  the expense is paid or incurred; and

- any excess funds after prepayment are returned within 120 days after
  the expenses were paid or incurred.

If the reimbursement is to be prepaid, prepayment must be explicitly
approved by the Board or the delegated Executive Committee in advance.

(These deadlines are prescribed by IRS tax code as the maximum
reasonable ones in order for a reimbursement policy to be considered an
`accountable plan', which is necessary for the payments to be treated
as _reimbursements_ rather than _income_ that must be reported by the
recipient.  See

   https://www.irs.gov/charities-non-profits/exempt-organizations-compensation-of-officers

and IRS Publication 535 for more details.)

Conference Reimbursements
-------------------------

Subject to the Board's approval, the Foundation may generally reimburse
Members of the Foundation in attendance to NetBSD-related conferences
for:

- reasonable travel expenses,
- reasonable accommodation expenses, and
- a reasonable per diem for meals and local transit.

The Project Management Committee for Conferences and Conventions,
`concom@', shall advise the Board on reasonableness of expenses for the
locality of each conference.

Recusal of Directors or Committee Members
-----------------------------------------

If a Member is the beneficiary of a proposed expense, such as a
proposed expense for the Member's travel to a conference, then the
Board or delegated Executive Committee must deliberate with that Member
absent.  If that Member is a member of the Board or of the delegated
Executive Committee, that Member must abstain from the decision of
whether to approve the expense.

Notice of Adoption
------------------

This policy was adopted by a resolution of the NetBSD Foundation Board
of Directors on during a meeting of the Board on May 2, 2018.
The following Directors voted in favor of adopting this resolution:
Taylor R Campbell, William J Coldwell, Makoto Fujiwara, Thomas Klausner,
Pierre Pronchery, Jeremy C Reed.
The following Directors voted in against adopting this resolution:
None.
The following Directors abstained from voting or were not present:
None.