Dear Colleagues:

Does anyone have a program (the specifics of which they would share) to
handle funds from sponsors (particularly, but not necessarily, for-profits)
that are not gifts because there is no charitable intent but they aren't
really full blown research projects either.  They may be small amounts for
pilot studies or partial support of an investigator's general research or
outreach program.  They are mostly unrestricted but the sponsor may get a
copy of a widely distributed final report or publication based on the effort.

do you fully cost them?

is there cost share since the funds are simply partial support for
something the investigator was going to do anyway using internal funds?

do you co-mingle these with other funds of a similar nature?

what happens if by some wild chance IP is developed?

since sponsors get tax breaks for costs other than charitable
contributions, is there anything wrong with these types of funds going
through a university foundation as an unrestricted grant?  I will admit
that some of the tax implications confuse me.  I have usually said if it
wasn't charitable it couldn't go through development.  Some have suggested
otherwise.

do you have a way to document the dollar amount of research funds received
for those things that go through your development folks for internal
reporting purposes or for the NSF research expenditure report?  Do the
development folks have a way to account for funds that go through sponsored
programs but may fit their definition of an unrestricted grant for their
reporting purposes?

where does potential conflicts of interest fit in?  I am certain it could
be a problem if not adequately addressed in policies and procedures.

I really didn't intend to open up the "us" versus "them" discussion again
but rather to borrow heavily from the programs out there that have been
successful in drafting policies and procedures that have improved not only
the relationship but have clarified the roles and responsibilities as well
as to simplify processes and reporting.  We are handling this reasonably
well at Auburn right now but rather than our "success" being based on a
firm foundation of policies and procedures, it is based on the
understandings of the people in positions of authority over the process who
have met on several occasions to clarify particular situations.  Each time
something different comes up we have to "meet once again."

One day we might not be here and those who follow will have to beat down
the same path.  I hope to get some issues in writing before that happens.

I have some really good stuff from Barbara Gray and from Chuck Chermside
and thank them for allowing me to benefit from their hard work.  I still
have a long way to go to complete this project.  Any pointers to web sites
or policies provided by e-mail are appreciated.  Thank you very much.

-----------------------------------------------------------------
Martha M. Taylor, Director
Office of Sponsored Programs
310 Samford Hall
Auburn University, AL 36849-5131

334-844-4438
334-844-5953 (fax)

(xxxxxx@auburn.edu)

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