Re: Fellowship Payments Maxine Lippman 22 Nov 1999 11:48 EST
At my previous institution we received many of these Graduate Research Fellowships.  We paid the student a stipend (rather than as an employee as under a regular research project).  I honestly can't remember the tax implications since the last IRS ruling.

Maxine Lippman
Grant and Contract Administration
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Smithsonian Institution
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