(Revised Board Meeting, September 2025)
1001 – The OSEA State President shall have the use of an automobile. This vehicle shall be insured by the Association and maintained by the President; however, all costs incurred for maintenance shall be reimbursed by the Association.
1002 – Upon election of a new President, the Executive Director shall facilitate the transfer of the President's automobile within one week following the Annual Conference. (Revised Board Meeting, January 1998)
1003 – The President shall comply with all OSEA policies regarding OSEA-owned vehicles.
1004 – To ensure compliance with IRS regulations regarding taxable fringe benefits, the President shall be required to maintain a log showing the business and personal miles driven by the President while using the OSEA-owned automobile. The mileage log used by the President shall be the same used for all OSEA vehicles and will notate each business trip. Any non-business-related mileage shall be considered personal mileage. Business miles and personal miles shall be recorded in accordance with OSEA policies and practices and in accordance with IRS taxable fringe benefits standards. The President shall submit the mileage log to the Executive Director monthly, by the 15th of the month following the month traveled. The OSEA Director of Fiscal Operations will also receive a copy of the mileage log, along with any other documentation needed to ensure compliance with IRS regulations.
1005 – If required by IRS regulations, OSEA shall provide the President with a tax form 1099 for use of an OSEA vehicle.
1006 – The OSEA Board of Directors may revoke the OSEA President’s right to use an OSEA-owned automobile for violations of Section 1000 of Board Policy.