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- 1,070: Stipends, Assistantships, Grants-In-Aid and Other Non-Salary Payments
1,070: Stipends, Assistantships, Grants-In-Aid and Other Non-Salary Payments
Last Revised: March 2008
Stipends:
Stipends are payments to employees as a lump sum payment or fixed amount over the contract period for compensation. This type of payment is reported on the W-2 and is taxed at the graduated rate.
Stipend payments are processed only through the personnel/payroll system. An example of a stipend payment would be a payment to a department chair for administrative duties and payments to ASUN government officers.
Scholarships:
All scholarship payments must be processed on the Scholarship Request form. The students must sign the form after reading the "Taxability of Scholarship" statement for scholarship payment. The student must also check the appropriate box regarding their citizenship status. All Scholarship Request forms must be approved by the Scholarship Coordinator and then by the Nonresident Alien Tax Specialist.
Awards:
All award payments to students must be processed on the Awards Request form. The student must check the appropriate box regarding their citizenship status. All Award Request forms must be approved by the Scholarship Coordinator and then by the Nonresident Alien Tax Specialist.
All award payments to employees must be requested on a Request for Payment form and forwarded to payroll for processing. All awards to employees are taxable income and will be reported on the W-2 form received by the employee at year end.
More information regarding the definitions and procedures for paying stipends, scholarships and awards can be found at the Campus Business: Accounts Payable website.
- 1-50: General Information
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- 500-1,999: Fiscal and Business Affairs
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- 1,040: Expenditure of State-Appropriated Funding for State-Wide Programs
- 1,030: Payment Card Industry Compliance Policy
- 1,050: Internal Purchase Orders (Purchasing Goods or Services from other University Departments)
- 1,060: Bank Accounts Outside the University
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- 1,065: Petty Cash Accounts
- 1,066: Telephone Charges
- 1,067: Host Expenses
- 1,068: Development and Governmental Relations Activities and Table Purchases
- 1,070: Stipends, Assistantships, Grants-In-Aid and Other Non-Salary Payments
- 1,071: Independent Contractor Determinations
- 1,072: Payments to Non-Resident Alien Independent Contractors
- 1,073: Parking Permits
- 1,074: Charitable Lotteries or Raffles
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