Donna,

Just went thru this mess ourselves.  Our situation was for high school students coming in for training funded by NSF.  If the student stipend is for 'non-service', we decided that it could be run through payables.  If the situation is for services rendered, then they're an employee.  We referenced the NSF guidelines for participant costs.

Maybe this will be helpful.

Lois Smith
Assoc. Controller, Sponsored Programs
The University of Akron

-----Original Message-----
From: Donna Berger [mailto:xxxxxx@MARIST.EDU]
Sent: Friday, September 13, 2002 4:21 PM
To: xxxxxx@HRINET.ORG
Subject: [RESADM-L] question on student stipends

Our payroll office views student stipends on grants as taxable
compensation. However, one of faculty members believes that there are
categories of student stipends that should not be taxable.  Can anyone
point us to an authoritative resource on this issue? Thanks.

Donna Berger
Coordinator, Academic Grants
Marist College
Phone: 845-575-3670

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