Participant and Patient Costs in Sponsored Projects

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

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

In general, "participants" are the recipients of service or training 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 Costs – Taxable to the Recipient

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

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

Participant Support Costs – Non-Taxable to the Recipient

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

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

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

Research Patient Care Costs

Patient 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 - Patient Care; Spend Category ID - SC0402.

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

Payments to Research Participants

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

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

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

Gift Cards

At the University, gift cards are considered participant support.

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

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

For questions, please contact the following.

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