IRS has a publication specifically on how to handle fellowships tax
issues.  I would suggest checking out the IRS home page.  Many of the
IRS publications can be accessed there.  Hope this helps.

Laura Mahoney
Office of Sponsored Projects
Smithsonian Institution

>>> Research Administration Discussion Group
<xxxxxx@health.state.ny.us> 04/08/97 04:49pm >>>
Is anyone aware of revenue rulings or other authority to support
taxwithholding/payment exemptions for postdoctoral fellowships from
sources other than NRSA awards (for example, HHMI or various
disease-related societies/foundations)?
Joan F. Lorden, Ph.D.
Associate Provost for Research
Dean, The Graduate School
770 J Administration Building
701 South 20th Street
Birmingham, AL 35294
(205)975-8852 (Voice)
(205)975-7189 (FAX)
xxxxxx@uab.edu