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Successful officers Plan, Organize, and Communicate effectively!

• Officers should make sure group members are aware of SOFO policies and requirements BEFORE they make purchases! 
• Call us early on in your planning process and ask us about payment options given the activity. Give us a broad idea of what you would like to do so we can think of the best solution. 
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• Plan ahead and know your options: debit cards are available so that members of your group do not have to pay out-of-pocket, but are not to be used to reimburse or pay for payments that are contractual.
• Read emails from SOFO@northwestern.edu. SOFO sends emails to student organizations when there are problems with transaction requests and action is needed from the group. We also send emails regarding general information that student officers should know. Failure to read and, when necessary, respond to these emails may adversely affect a group if transactions are delayed as a result.

Officer Transitions

• SOFO can only conduct business with the Organization’s Treasurer and President after they have fully transitioned and attended SOFO training.

A reimbursement is a withdrawal from an organization’s account with the purpose of paying a person back for personal funds used to help facilitate a group activity. 

It should be noted that these reimbursements are not limited to officers of the organization. Non-administrative members may also be reimbursed for personal fund outlays as long as the expenditure is for an authorized group activity and has been approved by the group officers.

Before authorizing someone to spend personal funds, however, officers should inform the person of the restrictions and receipt requirements necessary for reimbursement. This is particularly important, because reimbursements may be rejected without proper documentation and charge specificity.

For federal income tax purposes, all people who provide services for a group can be paid directly by check and subsequently issued a Form 1099-MISC for tax purposes. Reimbursements will not be issued to group members who pay these individuals with their own money. (See Payments)

Documentation

Receipts Requirements:

• Receipts must be less than 85 days old — from purchase date to current date. 
• Receipts should be originals. (Photocopies, facsimiles, packing slips and vendor statements are not acceptable forms of documentation. Neither are handwritten receipts without proof of payment.)
• Receipts must show vendor contact information (name, address and phone number).
• Receipts must provide an itemized listing of the items purchased. (Signed credit card receipts, with the total purchase amount but without an itemization, are not acceptable forms of backup. This ensures that Illinois sales tax and purchases of alcohol or tobacco are not reimbursed.)
• Method of payment must be listed. (Credit card or Cash)
• Proof of payment. (If proof of payment cannot be retrieved and was paid by a credit card, a statement showing the charges as well as the person’s name who is getting reimbursed, will be sufficient.)
• SOFO cannot reimburse Illinois sales tax; Northwestern is exempt from Illinois sales tax
  • To obtain a tax exempt form, stop by our office prior to making a purchase and provide us with the name of the vendor, name of the person who will be purchasing, and date of purchase. Tax exempt forms may be used for organizational purposes only.
  • We WILL only reimburse IL sales tax at a restaurant if it was dine-in.

If a vendor’s receipting policy does not comply with the receipt requirements listed a