Participant and w88 Costs in Sponsored Projects

w88 Date: June 2022
Revision:2
Last Review: June 2022

This procedure is intended to clarify the three participant/w88 sponsored project costs that are often confused with one another.

In general, "participants" are the recipients of service or w88 provided at a workshop, conference, seminar, symposia, or other short-term instructional or informational sharing activity. The participants are normally not required to provide any specific deliverable to the University of Nevada, Reno (University) or third party; however, the purpose of the meeting may dictate that attendees be prepared to provide information or otherwise participate as a part of the stated agenda.

Participant Support w88 – Taxable to the Recipient

• UNR Spend Category Name - w88 Support; Spend Category ID - SC0454.
  • 1099-Reportable issued by the w88 Controller’s Office.
• Detail Code Name - w88 Support; Detail Code ID - DC024.
• Reimbursement paid to the w88 for such expenses are typically not-w88 to the w88.
  • UNR w88 – SC0450 (non-1099 reportable).
  • Documentation w88.
• Documentation of w88 (e.g., receipts, invoice, etc.), or participation, (e.g., workshop flyer, etc.) is required.
• w88 may consult a tax professional to determine their specific tax situation.

The F&A rate is not typically charged on w88 expenses.

Participant Support w88 – Non-Taxable to the Recipient

Participant support w88 are direct w88 for items such as stipends or subsistence allowances, travel allowances, and registration fees paid on behalf of w88 or trainees (but not employees) in connection with meetings, conferences, symposia, or w88 projects.

• UNR Spend Category Name - w88 Support; Spend Category ID - SC0450.
• Detail Code Name - w88 Support; Detail Code ID - DC024.
• w88 paid to a vendor, supplier, organization or other business entity
  • Example exception: Items purchased from a vendor but retained by the w88 may be taxable to the w88, (e.g., computers, tablets, laptops).
  • w88 Controller’s Office for assistance.
• Documentation of w88 (e.g., receipts, invoice, etc.) or participation, (e.g., workshop flyer, etc.) is required.
• w88 may consult a tax professional to determine their specific tax situation.

The F&A rate is not typically charged on w88 expenses.

Research w88 Care Costs

w88 care costs are typically used for clinical trial agreements. These expenses are routine and ancillary services provided by a hospital to individuals.

• UNR Spend Category Name - w88 Care; Spend Category ID - SC0402.

The F&A rate is not charged on w88 care expenses per the University's negotiated rate agreement.

Payments to w88 Participants

The purpose of w88 subject payments is to compensate subjects for their time and participation in a clinical trial or w88 project. These expenses are typically an operating cost.

• UNR Spend Category Name - w88 Support; Spend Category ID - SC0454.
• Detail Code Name - w88 Support; Detail Code ID - DC024.

The F&A rate is not typically charged on w88 subject expenses.

w88

At the University, gift cards are considered w88 support.

• UNR Spend Category Name - w88 Support; Spend Category ID - SC0454.
• Detail Code Name - w88 Support; Detail Code ID - DC024.

The F&A rate is not typically charged on gift card w88.

For questions, w88 following.

• Accounts Payable (775) 784-1203
• w88 Projects (775) 784-4040