"Stipend" is commonly used by many academics very loosely, referring to
payments to students, trainees, post docs, and others; the literal meaning
is "periodic payment". In sponsored program activities, the term should be
used for fellowship, scholarship or similar payments to provide support to
an individual while undergoing education or training. A stipend is NOT for
services rendered; it is NOT salary or wage, subject to income tax
withholding or FICA/medicare taxes, although the value of a stipend may be
taxable as income, and it is not subject to time and effort reporting. A
fellowship or scholarship stipend is referred to in A-21 at J.41, whereas
salaries and wages are covered at J.8. Only specific federal programs,
intended to provide training support, allow "stipend" costs (usually better
to use the term "fellowship" or "scholarship", whereas almost any award can
have salaries and wages charged. For example, a "post doc" or a student
may be paid for services rendered on an NIH research grant, whereas on a
training grant fellowship stipends may be allowed, or, in the case of an
individual award, be the only type of payment to an individual.
Chuck
At 05:10 PM 7/2/01 -0400, you wrote:
>Does anyone know the specific differences between stipends and salary--as
>viewed by the Federal government? When is it appropriate--or not
>appropriate--to pay stipends from Federal research grants?
>
>Any info would be very helpful. Thanks in advance.
>
>Fred Averick
>Sponsored Research Administrator
>Courant Institute of Mathematical Sciences
>New York University
>ph: (212) 998-3372
>fax: (212) 995-4125
>
>
>======================================================================
> Instructions on how to use the RESADM-L Mailing List, including
> subscription information and a web-searchable archive, are available
> via our web site at http://www.hrinet.org (click on "Listserv Lists")
>======================================================================
Herbert B. Chermside, CRA
Director, Sponsored Programs Administration
Virginia Commonwealth University
PO BOX 980568
Richmond, VA 23298-0568
Express Delivery Only:
Sanger Hall, Rm. 1-073
11th & Marshall Streets
Richmond, VA 23219
Voice: 804-828-6772
Fax 804-828-2521
OFFICE e-mail xxxxxx@VCU.EDU
Personal e-mail xxxxxx@vcu.edu
http://views.vcu.edu/ospa/
======================================================================
Instructions on how to use the RESADM-L Mailing List, including
subscription information and a web-searchable archive, are available
via our web site at http://www.hrinet.org (click on "Listserv Lists")
======================================================================