My opinion is that they are gifts, as I am sure the subjects were expecting. It
sounds like your institution blew it here and should them gifts, as I am sure
the subjects were expecting. if these are for the 2009 year,then you are late in
getting the 1099s out. If this is for the current year, then your institution is
ok and should not pay in gift cards. Give the participants cash.

________________________________

From: Research Administration List on behalf of Claassen, Kurt, J
Sent: Tue 4/6/2010 6:05 PM
To: xxxxxx@hrinet.org
Subject: [RESADM-L] 1099 reporting for stipend payments in the form of gift
cards

Hi,

I would like to know if any institution has a process in place or what the
policy is for 1099 reporting for stipend payments made in the form of gift
cards.   Specifically our institution is a regional site for 27 centers.  Each
center receives gift cards to give out to subjects at their sites.  However, the
gift cards are originally purchased by our hospital.  I am curious if any other
institution has a policy for tracking gift cards and how or if they are reported
for 1099 purposes and do you issue a 1099 in instances where a sub-recipient is
receiving multiple quantities of gift cards.

Thank you.

Kurt Claassen

Kurt Claassen

Children's Mercy Hospital

Manager, Research and Grants Accounting

2401 Gillham Road

Kansas City, MO  64108

816-701-1306 Office

816-701-1340 Fax

Physical Address

2405 Grand, Room 1454

Kansas City, Missouri 64108

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