At a recent Research Administrators Group Discussion here in Boston, Bob
Forrester of Price Waterhouse Cooper did  a presentation entitled: "Is it a
gift or a grant? Should I care?"  He presented the many ramifications of
this type of decision with special reference to audit implications and tax
implications. A teleconference on this topic will be presented  on March
28th and is being  sponsored by the Society of Research Administrators,
Price Waterhouse Coopers, CASE and Hogan & Hartson. You can  contact the
Society of Research Administrators directly - 202-857-1141 and ask for Jeff
McFarland for more information or the register for the conference. Kari
Hastings

 ----------
 From:  Martha M. Taylor [SMTP:xxxxxx@MAIL.AUBURN.EDU]
 Sent:  Tuesday, February 01, 2000 9:20 AM
 To:  xxxxxx@HRINET.ORG
 Subject:  something between a gift and a sponsored project

 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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