Barbara -

This is a tough question with the answer - it depends.  It is difficult to justify someone being an independent contractor and employee for the same institution, but not impossible.  You need to be able to document that the adjunct teaching and the grant work are completely unrelated services.  If the teaching and research are in the same field of work it may be harder to do.  If they are in different disciplines, then it's easier.  For example, if the faculty person is teaching statistics and is going to be a statistician on the grant, that's probably difficult to justify being separate, but if they are teaching statistics, but providing photojournalism for a grant, because that happens to be another talent of this individual, that's easier to justify.  I'm sure other's can explain this as well.
Good luck with your 10:00am meeting.

Lori

Lori B. Hulak, BA, CRA
Specialist, Grant Writer
Jefferson College of Health Sciences
920 S. Jefferson Street
Roanoke, VA 24031-3186
Phone (540) 985-8206
xxxxxx@jchs.edu
>>> Barbara Gray <xxxxxx@VALDOSTA.EDU> 07/31/08 8:46 AM >>>
Looking for quick answer for a 10:00 AM meeting.

Does anyone know if there is any IRS regulation that prevents an individual
from working for a university in a part-time position, such as a one-course
adjunct instructor, during the academic year (in an employer-employee
payroll relationship that generates a W-2) and serving as a consultant (in
an independent contractor procurement relationship that generates a 1099) on
a grant during the summer?

I think most universities frown on cutting a W-2 and a 1099 for the same
person in the same year, and I can certainly understand that for permanent
full-time employees, including roster faculty who have health coverage and
accrue retirement time credit during the summer and have continuing
contractual obligation in the Fall.  However, I can see how a part-time
person might have two different relationships with the university at two
different distinct time period-or perhaps even at the same time (teaching
one course in the semester but also serving as a consultant to a grant
project in the same semester since the teaching is not full-time).  Am I
missing something?

Thanks.

Barbara

Ms. Barbara H. Gray

Director of Grants & Contracts

Valdosta State University

1500 North Patterson Street

Valdosta, GA  31698-0429

Telephone:  229-333-7837

Fax:  229-245-3853

Email:  xxxxxx@valdosta.edu

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