Ok, so once again we have rules that are in conflict.  Personally I agree
with the individuals who have suggested that Spanky treat these folks as
employees.  The IRS auditors are far worse than any auditors Americorps
might send after you!

"Fellows" are another interesting personnel issue.  Fellowships also have
some very specific definitions in the IRS Code - which tend to rely on the
fact that "fellows" do not perform any service for the instittution.  Your
institution gives them the money because they are "good fellows".  So if
your fellows do any work, they are employees and should be treated as such.
That includes charging them appropriate fringe benefits.  If the sponsor won't
pay benefits - pay them out of institutional funds.  We charge our benefits at
the professional staff rate - it's a little higher than the faculty rate and
puts the fellows in a different state rtirement system.  (Please don't ask me
why - I don't have a good answer except "it's the rules".

These are two more examples that can be used as we try to get our researchers
to turn their proposals in before 4:55PM on the deadline day.  It's nice to
have some time to work out some of these "opportunities for professional
growth" before we get the awards!

Phil -

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Philip V. Spina, CRA
Director, Office of Research and Sponsored Programs
Wright State University
Dayton, Ohio 45435
(513) 873-2425 (v)
(513) 873-3781 (f)
xxxxxx@desire.wright.edu

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