A disbursement is an expense paid by an organization. It is necessary to properly record disbursements in order to file accurate compliance reports. In particular, disbursements must accurately report the Contact who incurred the expense as well as the Designation which paid it. Depending on the nature of the designation, certain disclosure fields may also be required. Disbursements may be linked to one another in certain circumstances:

  • If numerous items were paid via a single credit card transaction, then the credit card transaction would be a single disbursement, and each individual item purchased would be another disbursement linked to the credit card transaction.
  • If an individual purchases items on behalf of the organization with personal funds, and the organization later reimburses that individual, then the original purchase must be reported as a single disbursement, and the reimbursement for that purchase must be reported as another disbursement linked to the original purchase.