8.10.6 Research and Travel Payments

Policy Statement

Units must determine and document whether and why the student or the University of Illinois System is primary beneficiary of a research or travel payment. When the system and the student seem to derive equal benefit, units should designate the student as primary beneficiary.

When the student is primary beneficiary, research and travel payments must be paid as Scholarships, Fellowships or Educational Assistance Grants (see Payments to Students). The only exceptions to this rule are:

• Research expenses for human subject payments,
• Wages paid to student workers, and
• Purchases of system property or equipment that retains functional value after the student’s research is complete and remains in the system’s possession.

Reason for the Policy

The Internal Revenue Service (IRS) and the U.S. Department of Education impose strict guidelines by payment type on how payments to students must be reported. For additional information, see Payments to Students.

Applicability of the Policy

Students receiving research and travel payments.

Procedure

Units must follow applicable requirements for processing these payments. Guidance for identifying beneficiary, instructions for reporting payments, and additional information about sponsored research funds are described in Payments to Students.