Mary -

You might want to visit
http://www.irs.ustreas.gov/prod/forms_pubs/pubs/p52001.htm which is IRS
Publication 520 - Scholarships and Fellowships.  Your University is
correct
in that FICA should be charged to all Fellows' stipend(s).

On Wednesday, March 03, 1999 9:20 AM, Mary Norton
[SMTP:xxxxxx@BROWN.EDU] wrote:
> I am currently having this discussion with the Controller about how
> Fellows
> who receive a stipend on a Training grant differ from Research
> Assistants
> working in the same lab and perhaps the same research.  The
University
> is
> posing that FICA should be charged to all Fellows' stipend and picked
> up by
> the department (since per NRSA guidelines it can't be charged to the
> grant).  Has anyone else had this "discussion"?  What did you do to
> convince central adm that Fellow stipends are not subject to FICA,
> etc?
> The fact that they are Trainees w/ other responsibilities does not
> seem to
> be swaying anyone.  Thanks!
>
>
> Mary Norton, Director
> Bio Med Research Administration
> Brown University
> Box G-A322
> Providence RI 02912
> 401/863-1631 (phone)
> 401/863-3378 (fax)
> email: xxxxxx@brown.edu
> http://biomed.brown.edu/Administration/BMRA/BMRA.Table.HTML

John D. Pepe
Controller
Stroud Water Research Center
970 Spencer Road
Avondale, PA 19311-9514

Voice: (610) 268-2153 ext. 253  Fax: (610) 268-0490  E-mail:
xxxxxx@stroudcenter.org

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