Re: "Service Centers" Gray, Madison 28 Aug 2009 13:51 EST
Tim: I would send an inquiry to your general counsel seeking clarification of how the funds received through the Expert Center are treated tax-wise. If the monies incoming through the Expert Center are subject to UBIT, then the business activity is not central to the non-profit enterprise of your institution - which clearly excludes it from being under the conceptual umbrella of sponsored research and subject to T&E reporting, etc. Good luck! Madison Madison Gray, J.D., C.R.A. Assistant Director, Contract Management Division of Sponsored Research Vanderbilt University email: xxxxxx@vanderbilt.edu phone: 615-343-1374 -----Original Message----- From: Research Administration List [mailto:xxxxxx@hrinet.org] On Behalf Of Tim Atkinson Sent: Friday, August 28, 2009 12:56 PM To: xxxxxx@hrinet.org Subject: [RESADM-L] "Service Centers" Dear Fellow Res Admins, Bear with me as I ask questions that may seem a bit naive for such an experienced group. But let's give it a go shall we? Let's say (hypothetically, of course) an outside company is interested in your university's "Center for Expert Area", because you can provide Expert Area services to the company based on faculty expertise (some faculty are Ph.D.s in expert area). Allow me to add more details and context: The nature of the service is to analyze, evaluate and/or report. The head of Center didn't write a proposal, research design is not required, no programmatic deliverables etc are due other than data or answers to the question. Finally, let's say the activity equates to and is perceived as hanging a shingle outside the building that says "Expert Area Services For Sale", and the customers and clients show up. Basically, I have a calculator; you ask me what is 2+2; I send you the "4"; You pay me. Transaction ends. First question: Is this a Sponsored Program? Second, how does this affect time and effort? Given the current climate of compliance, I am inclined to be conservative and make this hit time and effort reporting and add all the other bells and whistles. However, is that taking it too far? Is this "outside activity" that skips the typical practice of sponsored programs? I expect I know the answers, but I am not always right. At the same time, I am always encouraged by your collective input. Attachments welcome! I would appreciate some insight into this. Thanks Tim --- Tim Atkinson Ed.D. Assistant Provost and Director Sponsored Programs University of Central Arkansas Conway, AR 72035 501-450-3451 ====================================================================== 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") ====================================================================== ====================================================================== 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") ====================================================================== ====================================================================== 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") ======================================================================