Barbara,

I do not know of any IRS regulations, but I would think that you are correct.  A university employee who is only part-time is not considered an employee during the summer, unless they contract to teach summer courses.  In my opinion, this person should be able to serve as a consultant during the summer, if he/she is not teaching any summer courses.  They are not considered employees during that time.

Kristy:)

Kristy Ford
Grant Management Manager
Memorial University Medical Center
Savannah, GA  31404
(912)350-6379

>>> Barbara Gray <xxxxxx@VALDOSTA.EDU> 7/31/2008 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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