Email list hosting service & mailing list manager


Re: Unrelated Business Income -Reply Diane Gilbert 31 Mar 1996 20:28 EST

All of our clinical trials are done as part of our research
mission and to potentially benefit in the present or
hopefully for the future our residents or patients.  We
charge indirect cost for the actual overhead costs of
running the studies as we would with research grants
(although the clinical trials rate is based on direct costs to
include patient care costs, as opposed to the MTDC rate
for research grants).  Our guiding principle, which a
colleague once so eloquently stated, is to ask yourself the
following:  Would you do this work if the pharmaceutical
company were not paying you and you did not hope to
earn income in excess of expenses (not that you wouldn't
find funding somewhere; it doesn't mean you would do it
for nothing)?  Is it only the money that has you pursuing the
work, basically a work for hire?  If  your answer is "no" to
the first question and "yes" to the second,  then it is UBI.

Diane C. Gilbert, CRA
Managing Director
HRCA Research and Training Institute
Boston
xxxxxx@mail.hrca.harvard.edu