Andy -

Our REU Supplements are aggregated in Section F. of NSF Form 1030.  The
components usually consist of stipends, supplies, and fringe benefits.
 We charge 11.0% for fringe benefits on stipend support and include
these costs in the "other" category; F.4.

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

On Friday, October 22, 1999 2:41 PM, Andy Shepard
[SMTP:xxxxxx@UNH.EDU] wrote:
> Hi,
>
> I have a query of those institutions that receive REU supplements;
> are
> employee or fringe benefits an allowed charge?  If you allow the
> students to
> be paid through your payroll system, how do you handle any partial
> fringe
> benefit charges that may accrue?
>
> I am aware applicants must request student support on line F
> (Participant
> Support Costs) of form 1030 which does not allow for partial (or any)
> fringe
> benefits, yet we allow students to be paid via our payroll system and
> some
> times the charges accrue fringes.
>
> The REU guidelines are thin in this topic but do state:
>
> [Special Note: A grantee may pay stipends as scholarships or wages as
> it
> determines appropriate. In either case, money received by individuals
> may be
> taxable income under the Internal Revenue Code of 1986 and may also
> be
> subject to state or local taxes. Grantees should provide students
> with
> copies of the United States Internal Revenue Service Publication 4,
> 'Student's Guide to Federal Income Tax.' If stipends are paid as
> scholarships, grantees are also encouraged to provide copies of IRS
> Publication 520, 'Scholarships and  Fellowships,' to participants.
> Questions
> regarding applicable Federal taxes should be directed to the IRS.
> Grantees
> should also provide participants with information on any applicable
> state or
> local taxes.]
>
> I look forward to reviewing your opinions.
>
> Thanks, Andy
>
> --
>
++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++
>
> Andy Shepard                                       Phone: (603) 862-
> 2436
> Office of Sponsored Research              Fax: (603) 862-3564
> University of New Hampshire            Email: xxxxxx@unh.edu
> Durham, NH 03824-3585
>                http://www.unh.edu/osr/index.html
>
++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++
>
>
>
>
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