Policy Number: 140

Stipends

Subject:

Stipends

Scope:

All funds administered as stipends by the university

Date Reviewed: April 2014

Responsible Office: Sponsored Projects Administration

Responsible Executive: Senior Vice President, Finance and Business Services

I.     POLICY AND GENERAL STATEMENT

It is the policy of The University of Texas Health Science Center at Houston (“university”) to encourage trainees to apply for stipends in the furtherance of their education and research and to encourage university representatives to apply for fellowships and training grants in the furtherance of their research and in the development of research scientists in the future. When such fellowships and grants are awarded, it is the responsibility of the principal investigator and his or her departmental management to appoint stipend recipients.

To qualify as a stipend recipient, an individual must be a candidate for a degree, either at the university or elsewhere, or must have received a doctoral degree from an accredited domestic or foreign institution. This policy does not apply to high school students participating in summer student programs.

In all cases, the university will adhere to the regulations and guidelines of the awarding agency in the appointment of candidates for stipends and in the payment of stipends. There is no employer-employee relationship between the university and a stipend recipient.

II.     DEFINITIONS

Stipend: A stipend can be a training grant (institutional or federal); a merit fellowship awarded by the university; fellowships awarded by an outside agency; or a practica required for a degree program. In all cases, no service is required of the stipend recipient.

III.     PROCEDURE

A. Appointments

To appoint a trainee to receive a stipend, the principal investigator or department chair must submit the documentation appropriate to each award’s requirements. Form requirements are listed in the notice of grant award documents received from the funding agency.

For detailed procedures regarding appointments off of grants, see the appointment procedures on the Post Award Finance webpage.

B. Taxes

The university will not withhold taxes from stipend payments; however, individuals considered non-residents for tax purposes will be taxed at the required 14% tax rate unless eligible for an income tax treaty exemption and will receive a 1042 tax form from the university.

IV.     CONTACTS

ContactTelephoneEmail/Web Address
Sponsored Projects Administration 713-500-3999

http://www.uthouston.edu/sponsored-projects-administration/index.htm