Expenditure Codes: Non-compensatory Post Doctoral Fellowship

Purpose
To list and define the non-compensatory post-doc financial support object and sub-object expenditure codes.

Source
Advantage Accounting System
Internal Revenue Service Guidance

Restrictions
Non-compensatory post-doc financial support payments charged to the object/sub-object codes listed below pertain to payments made from National Research Service Awards Grants and other post-doctoral awards that are determined to be non-wage payments. Payments charged to these object/sub-object codes are not permitted on state agency/orgs.

Background
The IRS stipulated in several Private Letter Rulings that payments made pursuant to the guidelines of an NIH National Research Service Award (NRSA) to grants recipients were not wages. As a result, NRSA grant funds paid to recipients should be treated as non-compensatory fellowship grants. Unless an IRS ruling has been obtained, all other payments to post-doc's from grant sources are to be treated as employee payments and should be paid through the HR system.