The use of "independent contractors" can be a tricky one;  The IRS has
established a litmus test to determine whether or not someone is an
"employee" or an independent contractor.  I woudl imagine that the IRS
would frown upon Honoraria or stipends being provided as a way to avoid
the employee designation.
I would encourage you to be VERY careful here.

Tony B

***************************
Anthony M. Boccanfuso, Ph.D.
Director
Office of Sponsored Programs and Research
106 University Hall
Bowling Green State University
Bowling Green, Ohio 43403
419-372-2481
419-372-0304 (fax)
xxxxxx@bgnet.bgsu.edu

On Wed, 5 Jul 1995, William F. Clark wrote:

> Does anyone have readily available definitions and guidelines on the use of
> honoraria and stipends? I can't find any reference in USED's EDGAR or the
> NSF Grant Policy Manual. Some of our faculty seem to be using them in lieu
> of our independent contractor forms, thereby avoiding a ton of paperwork
> and justification but may be opening us up to IRS problems.
>
> Thanks for your assistance.
>
> Bill
>
> William F. Clark, Director
> Office of Research and Sponsored Programs, ADM 447
> San Francisco State University
> 1600 Holloway Avenue
> San Francisco, CA 94132
> (415) 338-7094 (voice)
> (415) 338-2493 (fax)
> xxxxxx@sfsu.edu (e-mail)
> http://www.sfsu.edu/~orspwww/ (WWW)
>