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REAL PROPERTY MANAGEMENT STANDARDS
General
In addition to any program-specific or project-specific requirements
imposed by the terms of the award, real property constructed under
an NIH grant-supported project is subject to the requirements
of 42 CFR Part 52b, in addition to the provisions of 45 CFR 74.30
through 74.32 and 74.37 or 92.31, as applicable, regarding use,
transfer of title, and disposition.
Real property constructed or renovated with NIH grant support
may not be conveyed, transferred, assigned, mortgaged, leased,
or in any other manner encumbered by the grantee, except as expressly
authorized in writing by NIH. In the event of any default of
any description under a mortgage on the part of a grantee, the
grantee shall immediately provide the awarding office GMO with
both telephonic and written notification of the default.
The mortgage agreement shall:
- Specifically allow, in the case of default, that NIH or its
designee may assume the role of mortgagor and continue to make
payments;
- Provide that, in the event NIH (or its designee) chooses not
to assume the role of mortgagor in the case of default, the mortgagee
shall pay NIH an amount equal to the share of the sales proceeds
otherwise due the grantee (mortgagor) multiplied by the Federal
(i.e., NIH) share of the property; and
- Provide that the mortgagee notify NIH at least 30 days prior
to initiating foreclosure action.
Any NIH assignment of the property and mortgage responsibilities
to any party, other than NIH, shall be subject to prior approval
of the mortgagee.
Use and Disposition
The governing statute for the construction grant program may contain
usage and disposition requirements for real property constructed
or renovated under a grant that are in addition to or different
from the usage and disposition requirements of 42 CFR 52b and
45 CFR 74.32 or 92.31, as applicable. These may include provisions
governing the length of the grantee's accountability obligations,
the Federal right of recovery, or waivers. In those cases, to
the extent the statutory provisions are inconsistent with the
requirements of 42 CFR Part 52b and/or 45 CFR Part 74 or 92, including
those described in this subsection, the statutory provisions,
as reflected in the terms and conditions of the award, will apply.
NIH construction awards generally require that a facility be used
for biomedical or behavioral research so long as needed for that
purpose (usually no more than 20 years from the date of beneficial
occupancy) or other period prescribed by statute. During that
time, the grantee shall comply with applicable disposition requirements.
If, during the required usage period, the facility is no longer
used for the original intended purpose and NIH did not provide
prior approval for an alternate use, NIH may recover the Federal
share. NIH will monitor grantee compliance with these requirements.
After the required usage period, the grantee has no further accountability
to NIH concerning the use of the property or any sales proceeds.
For disposition of property acquired on an amortized acquisition
basis, the formulas in 45 CFR 74.32 and 92.31 do not apply in
determining the Federal share. In cases of amortized acquisition,
the Federal share will be determined by multiplying the amount
of mortgage principal already repaid at the time of disposition
by the average Federal participation (taken from the Financial
Status Report) plus the increase in value over the purchase price
multiplied by the average Federal participation plus the Federal
participation in the down payment. The computation of the Federal
share of real property acquired with long-term debt financing
must be computed for each year of grant support in which Federal
funds are used to meet all or a portion of the down payment and/or
principal on the mortgage.
Real Estate Appraisals
If a real estate transaction funded in whole or in part by NIH
requires the use of a real estate appraisal (including, but not
limited, to appraisals to determine the Federal share of real
property and appraisals to determine required insurance levels),
the appraisal must be performed by appraisers certified or licensed
by the applicable State in accordance with the requirements established
by Title XI of the Financial Institutions Reform, Recovery, and
Enforcement Act of 1989 (FIRREA), as amended (Public Law 101-73).
Notice of Federal Interest
In order to protect the Federal interest in real property that
has been constructed or renovated with NIH construction grant
funds, grantees shall record a lien or other related notice of
record (Notice of Federal Interest) in the appropriate official
records of the jurisdiction in which the property is located.
The time of recordation shall be when construction or renovation
begins. Fees charged for recording the Notice of Federal Interest
may be charged to the grant (see
"Allowability of Costs/Activities
Allowable
Costs/Activities"; in this section).
Insurance Requirements
Immediately upon completion of construction, nongovernmental grantees
shall, at a minimum, provide the same insurance coverage as provided
for other property they own. "Completion of construction"
means either the point at which the builder turns the facility
over to the grantee (e.g., the date of the final acceptance of
the building) or the date of beneficial occupancy, whichever comes
first. Federally owned property provided to a grantee for use
need not be insured.
If title vests in the grantee, the following coverage is required
as the minimum insurance coverage for real property acquired with
NIH grant funds:
- A title insurance policy that insures the fee interest in
the real property for an amount not less than the full appraised
value of the property. When the Federal participation in the
construction of real property covers only a portion of a building,
title insurance should cover the total cost of the facility in
order to prevent liens on the unsecured portion from having an
adverse impact on the portion with a Federal interest. In those
instances where the grantee already owns the land, such as a building
being constructed in the middle of a campus setting, in lieu of
a title insurance policy, the grantee may provide evidence satisfactory
to the NIH awarding office, such as legal or title opinion, that
it has good and merchantable title free of all mortgages or other
forecloseable liens to all land, rights of way, and easements
necessary for the project. In instances where a grantee is given
land by the State, if the State recently acquired the land in
a land swap transaction, the grantee that is then given the land
should obtain title insurance. However, if the State has owned
the land for a considerable period of time, title insurance would
not be necessary, and a copy of the State documents giving the
land to the grantee would be sufficient. If the grantee must
buy the land on which to build, a legal opinion would not be sufficient,
and title insurance must be obtained in order to protect the Federal
interest in the building to be constructed.
- A physical destruction insurance policy that insures the full
appraised value of the facility from risk of partial and total
physical destruction. When the Federal participation in the construction
or renovation of real property covers only a portion of a building,
the insurance should cover the total cost of the facility, because
any damage to the building could make the building unusable and
could thus affect the Federal interest. The insurance policy
is to be maintained for the duration of the Federal interest in
the property (usually 20 years) (see
"Real Property Management
Standards
Use and
Disposition" in this
section). The cost of insurance coverage after the period of
grant support must be borne by a source other than the grant that
provided the funds for the construction or renovation. The grant
account will not remain open for this purpose.
Within 5 days of completion or beneficial occupancy, the grantee
shall submit, to the GMO, a written statement signed by the authorized
institutional official certifying that the grantee (1) has purchased
the required insurance policies on the NIH-funded facility, and
(2) will maintain the insurance coverage at the full appraised
value of the facility throughout the period of Federal interest
as specified in the NGA.
The awarding office may waive one or both of the requirements
above upon a showing that the grantee is effectively self-insured
against the risks involved. The term "effectively self-insured"
means that the grantee has sufficient funds to pay for any damage
to the facility, including total replacement if necessary, or
to satisfy any liens placed against the facility. If the grantee
claims self-insurance, the grantee must provide to NIH a certification
that it has sufficient funds available to replace or repair the
facility or to satisfy all liens. This certification should state
the source of the funds, such as the institution's endowment or
other special funds set aside specifically for this purpose.
EXHIBIT 1
ALTERATION AND RENOVATION COST ESTIMATE OUTLINE
This is a suggested format and is not to be construed as a required
form.
Estimate the costs in which the Federal Government is requested
to
participate
- Demolition $________
- General alteration and renovation $________
(e.g., carpentry, masonry, painting)
- Plumbing $________
- Heating, ventilation, and air conditioning $________
- Electrical $________
- Architect's and engineer's fees $________
- Other costs (specify) $________
- TOTAL A&R COSTS (To Federal Government)
$________
- Fixed equipment $________
EXHIBIT 1 (Continued)
LIST SOURCE AND AMOUNT OF FUNDS FOR TOTAL ALTERATION
AND RENOVATION PROJECT:
NIH SOURCES AND AMOUNTS ALL SOURCES AND
AMOUNTS OTHER
THAN NIH
_____________________________ ______________________________
_____________________________ ______________________________
_____________________________ ______________________________
_____________________________ ______________________________
Total gross square meters/feet of floor area in
alteration and renovation proposal
___________
Estimated cost per gross square meter/foot excluding
fixed equipment
$__________
Total net square meters/feet of floor area in
alteration and renovation proposal
___________
Estimated cost per net square meter/foot, excluding
fixed equipment
$__________
NATIONAL RESEARCH SERVICE
AWARDS
Applicability
This section is a self-contained document that includes the National
Research Service Award (NRSA) guidelines for individual and institutional
awards as originally published in the NIH Guide for Grants
and Contracts Vol. 26, No. 21, June 21, 1997. It includes
all requirements of NRSA awards and, therefore, should be followed
by NRSA recipients in lieu of the coverage in Part II of this
policy statement.
I. General
A. Background
Section 487 of the Public Health Service Act (42 U.S.C. 288),
provides authority for the National Institutes of Health (NIH)
to award National Research Service Awards (NRSA) to support predoctoral
and postdoctoral training. This section states that the Secretary
shall provide National Research Service Awards for predoctoral
and postdoctoral training of individuals to undertake biomedical
and behavioral research at domestic and foreign, public and
private institutions (profit and non-profit). Section 487
(a) (1) (B) authorizes institutional NRSA grants limiting NRSA
support to training and research at public and non-profit private
entities. The National Research Service Award legislation requires
recipients to pay back to the Federal Government their initial
12 months of NRSA postdoctoral support by engaging in health-related
biomedical or behavioral research, research training, health-related
teaching, or any combination of these activities (See Section
IV below). Title 42 of the Code of Federal Regulations,
Part 66, is applicable to these awards.
B. Nondiscrimination
The NIH research training and career development programs are
conducted in compliance with applicable laws that provide that
no person shall, on the grounds of race, color, national origin,
handicap, or age, be excluded from participation in, be denied
the benefits of, or be subjected to discrimination under any program
or activity (or, on the basis of sex, with respect to any education
program or activity) receiving Federal assistance. Applicant
organizations are required to have appropriate Assurance of Compliance
forms filed with the Office of Civil Rights, Office of the Secretary,
DHHS before a grant may be made to that institution. The NIH
awarding office should be contacted if there are any questions
concerning compliance.
II. Individual National Research
Service Awards (Fellowships)
A. General
The Congress of the United States enacted the National Research
Service Act Program in 1974 to help ensure that highly trained
scientists would be available in adequate numbers and in appropriate
research areas to carry out the Nation's biomedical and behavioral
research agenda. Under this congressional authority, the NIH
awards NRSA individual postdoctoral fellowships (F32) to the most
promising applicants to support full-time research training related
to the mission of the NIH ICs. Some specialized individual predoctoral
fellowships (F31s and F30s) and Senior Fellowships (F33s) are
also provided under the NRSA. For individual predoctoral fellowships,
NIH awarding offices have different requirements. Thus specific
program announcements should be consulted for guidance.
National Research Service Awards (NRSA) are made to individual
fellowship applicants selected for award as a result of
national competition for research training in specified health-related
areas. All NIH ICs except the Fogarty International Center (FIC)
and the National Library of Medicine (NLM) make individual awards
under NRSA. FIC & NLM have unique funding authorities for
fellowships that are not under the NRSA.
1. Eligibility
a. Research Areas
National Research Service Awards may be made for research training
in areas which fall within the mission of the NIH ICs. Applications
which do not fit these areas will be returned. An increased emphasis
has been placed on the research training of physicians. The Secretary,
DHHS, is required by law, in taking into account the overall national
needs for biomedical research personnel, to give special consideration
to physicians who agree to undertake a minimum of two consecutive
years of biomedical and behavioral research training.
b. Research Training Program
The NRSA fellowship must be used to support a program of research
training. It may not support studies leading to the M.D., D.O.,
D.D.S., D.V.M., or other clinical, health professional degrees;
nor to support residencies, the primary purpose of which is the
attainment of a medical or nursing specialty. Research trainees
in clinical areas are expected to devote full time to the proposed
research training and to confine clinical duties to those which
are part of the research training.
2. Degree Requirements
a. Predoctoral
Individuals must have received, as of the activation date of their
NRSA award, a baccalaureate degree and must be enrolled in and
training at the post baccalaureate level in a program leading
to the award of a Doctor of Philosophy of Science (Ph.D. or Sc.D.)
or a combined clinical degree and Ph.D. degree such as M.Dindex.htmPh.D.
b. Postdoctoral
Before an NRSA award can be activated, individuals must have received
a Ph.D., M.D., D.O., D.D.S., D.V.M., O.D., D.P.M., Sc.D., D.Eng.,
D.N.S., or equivalent doctoral degree from an accredited domestic
or foreign institution. Certification by an authorized official
of the degree granting institution that all degree requirements
have been met is also acceptable.
c. Senior Fellows
As of the beginning date of their award, senior fellows must have
received a doctoral degree (as in A.2.b. above) and must have
had at least seven subsequent years of relevant research and professional
experience. The senior fellowship is awarded to provide opportunities
for experienced scientists to make major changes in the direction
of their research careers or to broaden their scientific background
by acquiring new research capabilities. In addition, these awards
will enable individuals beyond the new investigator stage to take
time from regular professional responsibilities for the purpose
of increasing their capabilities to engage in health-related research.
Senior fellowships are made for full-time research training.
Health professionals may utilize some of their time in clinical
duties which are part of their research training.
3. Citizenship
The individual to be trained must be a citizen or a non-citizen
national of the United States or have been lawfully admitted for
permanent residence at the time of award. A non-citizen national
is a person, who, although not a citizen of the United States,
owes permanent allegiance to the U.S. They are generally persons
born in outlying possessions of the United States (e.g., American
Samoa and Swains Island). Individuals who have been lawfully
admitted for permanent residence must be in possession of a currently
valid Alien Registration Receipt Card (I-551), or must be in possession
of other legal verification of such status. For example, if an
individual is in possession of the proper validation on his/her
passport, a notarized photocopy of the passport could suffice.
Since there is a 6-month limitation on this validation, it is
the responsibility of the sponsoring institution to follow-up
and assure that the individual received the I-551 prior to the
six month expiration date.
An individual expecting to be admitted as a permanent resident
by the earliest possible award date listed in the fellowship program
announcement may submit an application for an individual NRSA
fellowship. The submission of documentation concerning permanent
residency is not required as part of the initial application.
Any applicant selected to receive an award must provide a notarized
statement of admission for permanent residence prior to award.
Applicants who have been lawfully admitted for permanent residence;
i.e., are in possession of an Alien Registration Receipt Card
or other legal verification of such status, should check the Permanent
Resident box in the citizenship section on the face page of the
fellowship application. Applicants who have applied for and have
not yet been granted admission as a permanent resident should
also check the same box, but should write in the word "pending."
Individuals on temporary or student visas are not eligible for
support from the NRSA.
4. Sponsorship
a. General
Before submitting a fellowship application, the applicant must
identify a sponsoring institution and an individual who will serve
as a sponsor and will supervise the training and research experience.
The sponsoring institution may be private (profit or non-profit)
or public, including the NIH Intramural Programs and other Federal
laboratories. The applicant's sponsor should be an active investigator
in the area of the proposed research who will directly supervise
the candidate's research. The sponsor must document in the application
the training plan for the applicant as well as the availability
of staff, research support, and facilities for high-quality research
training. Applicants proposing training at their doctorate institution
or at the institution where they have been training for more than
a year must document thoroughly the opportunity for new training
experiences that would broaden their scientific background.
b. Foreign Sponsorship
Under exceptional circumstances an individual may request support
for training abroad. In such cases, the applicant is required
to provide detailed justification for the foreign training and
why the facilities, the mentor, or other aspects of the proposed
experience are more appropriate than training in a domestic setting.
The justification is evaluated in terms of the scientific advantages
of the foreign training as compared to the training available
domestically. Only in cases where there are clear scientific
advantages will the foreign training be considered for funding.
5. NIH Employees
Both Civil Service employees and PHS Commissioned Officers at
NIH are permitted to compete for predoctoral and postdoctoral
fellowships. The proposed training should be primarily for career
development rather than for the immediate research needs of NIH.
The employee's supervisor must disassociate him/herself from
the review and award process.
Successful NIH applicants for the predoctoral or postdoctoral
fellowship awards must either resign from NIH or take leave without
pay prior to activating the award. (There is no obligation or
commitment by NIH or the fellow for future employment at NIH upon
termination of the fellowship.)
6. Individuals on Active Military
Duty
NIH has no restriction against career military personnel applying
for research fellowship awards while on active military duty.
At the time of application, a letter from the applicant's branch
of the military service should be submitted endorsing his/her
application and indicating willingness to continue normal active
duty pay and allowance during the period of the requested fellowship.
If an award is made, the institutional allowance and necessary
tuition and fees permitted on a postdoctoral program will be paid.
However, stipends, health insurance, and travel allowances will
not be reimbursed. Payment of concurrent benefits by NIH to active
duty career military awardees is not allowed.
B. Application and Receipt Dates
1. Application
Each applicant must submit an application using the Form PHS 416-1.
At least three letters of reference on his or her behalf must
also be submitted. The major emphasis of the application should
be the research training experience and broadening of scientific
competence. The application must include the sponsor's Facilities
and Commitment Statement. By signing the face page of the application,
the applicant indicates that he or she has read the payback information
and will meet any payback provisions required under the law as
a condition for accepting the National Research Service Award.
Applicants and sponsoring institutions must comply with policies
and procedures governing the protection of human subjects, the
humane care and use of live vertebrate animals, and the inclusion
of women, minorities and children in study populations.
On the application face page, applicants should indicate (in the
Request for Applications section) the initials of the NIH Institute
most appropriate to the research area of the application. If
the application is submitted in response to a Program Announcement
(PA) or Request for Application (RFA) from a particular Institute,
the applicant should identify the number of the PA or RFA on the
face page. This information will be used as a guide in the application
assignment process.
2. Concurrent Applications
An individual may not have two or more competing NRSA applications
pending review concurrently in the National Research Service Award
program.
3. Application Availability
Application kits containing forms, instructions, and related information
may be obtained from:
The Division of Extramural Outreach and Information Resources, OER, NIH
Rockledge II, Suite 6095, MSC 7910
Bethesda, MD 20892-7910
Phone: (301)-435-0714
E-mail:
grantsinfo@od.nih.gov
4. Receipt Dates
Individual fellowship applications undergo a review process that
takes between five and eight months. The annual receipt dates
and review cycle are found in Appendix 2.
C. Review
Each initial and competing renewal application will be evaluated
for scientific merit by an NIH Scientific Review Group (SRG).
Review criteria for this evaluation will include the applicant's
past academic and research record, the research training proposal,
the sponsor's general qualifications, the training environment,
publications, references, and the applicant's research goals.
Individual fellowship applications receive a secondary level
of review by Institute staff.
It is important to remember that the purpose of the fellowship
program is for research training. Major considerations in the
review are the applicant's potential for a productive scientific
career, the applicant's need for the proposed training, and the
degree to which the research training proposal, the sponsor, and
the environment will satisfy these needs.
D. Notification of Action
Shortly after the initial review meeting, each candidate receives
a mailer that includes the SRG recommendation/priority score and
the name of a program official in the assigned NIH awarding office.
A copy of the summary statement is automatically forwarded to
the applicant as soon as possible.
The applicant will be notified by letter concerning the final
review recommendation. Any questions about initial review recommendations
and funding possibilities should be directed to the appropriate
institute program official, not the scientific review administrator
of the SRG. A Notice of Research Fellowship Award will be issued
to applicants selected for funding.
E. Period of Support
All fellows are required to pursue their research training on
a full-time basis, normally defined as 40 hours per week or as
specified by the sponsoring institution in accordance with its
own policies.
No individual fellow may receive more than five years of aggregate
NRSA support at the predoctoral level and three years of aggregate
NRSA support at the postdoctoral level, including any combination
of NRSA support from institutional and individual awards. Any
exception to this requires a waiver from the Director of the NIH
awarding office or designee based on review of justification from
the individual and sponsoring institution. The grounds for approving
extensions of support are as follows:
1. Physicians/Clinicians
Individuals requiring additional time to complete training, either
as a participant in a combined M.D.-Ph.D. program or as clinicians
(e.g., physicians, dentists, veterinarians) who are completing
postdoctoral research training, may anticipate favorable consideration
of a request for waiver of the time limitation. This action is
contingent upon certification of the recipient's good academic
standing and justified need for the exception to policy.
2. Interruptions (Break-In-Service)
Requests for additional time will also be considered if an event
unavoidably has altered the planned course of the research training;
the interruption has significantly detracted from the nature or
quality of the planned research training; and if a short extension
would permit completion of the training as planned. Such events
include sudden loss of the preceptor's services or an accident,
illness, or other personal situation, which prevents a trainee
or fellow from pursuing research training in an effective manner
for a significant period of time. Requests for extension of support
will also be considered if a short additional period would provide
the fellow an opportunity to use an exceptional training resource
directly related to the approved research training program.
3. Other Exceptions
Requests that do not arise from circumstances considered in E.1
or E.2 above will be considered if they are accompanied by an
exceptionally strong justification. Requests must be made in
writing to the NIH awarding office by the fellow. The fellow's
sponsor and an authorized institutional business official, must
endorse the request certifying the need for additional support.
The request must include a sound justification and specify the
amount of additional support for which approval is sought. Requests
must be approved by the Director of the awarding office or designee.
F. Initiation of Support
1. Process
The awarding office will notify the individual of the intention
to make an award and confirm the actual plans for the start of
the fellowship support. The Notice of Research Fellowship Award
will be issued so that the individual may begin the fellowship
immediately on or after the issue date, or permit a period of
up to six months for the individual to finalize arrangements,
such as the completion of degree requirements, final coordination
with the sponsor, and, if necessary, a move to the sponsoring
institution. The fellow must start the period of training under
the award by the latest activation date as shown on the Notice
of Research Fellowship Award; i.e., six months from the award
issue date. Extensions of the activation period may be granted
in unusual circumstances. Written requests for extensions should
be submitted by the fellow, and countersigned by the sponsor and
authorized institutional business official.
The day the fellow begins training, the Activation Notice and
the Payback Agreement (only for postdoctoral fellows in
their first 12 months of NRSA postdoctoral support) must be completed
and submitted to the awarding office (see Section H.1.a.(1) and
(2)). A stipend may not be paid until these forms are submitted
and the fellow begins training. If necessary for payroll purposes,
the Activation Notice and Payback Agreement may be submitted up
to 30 days in advance of the start date. However, any change
in this planned activation start date must be reported immediately
to the business office of the institution and the awarding office.
If an award is conditioned upon the completion of degree requirements,
certification of completion by the degree granting institution
must be submitted with the Activation Notice.
The initial award is usually for 12 months. Subsequent periods
of approved fellowship training are consecutive with the first
year of support and are usually in 12-month increments. If a
fellow decides not to activate the award, or to terminate early,
he or she should notify the institutional business office, the
sponsor, and the awarding office immediately in writing.
2. Payment
a. Domestic
(1) Domestic, Non-Federal
Sponsoring institutions receive an award for the stipend, institutional
allowance, and tuition and fees (when applicable). The domestic
institution directly pays the fellow and disburses all other awarded
costs
(2) Federal Laboratories
Fellows training at Federal laboratories are paid stipends directly
by the awarding office through the Office of Financial Management
(OFM), which also reimburses the fellow for appropriate expenditures
from the institutional allowance.
b. Foreign
Fellows training at foreign sites receive stipends directly from
OFM; however, the institutional allowance is awarded to and disbursed
by the sponsoring institution.
G. Financial Provisions
Costs are normally provided based on a 12-month budget period.
Awards for less than 12 months will be prorated accordingly.
1. Stipends
A stipend is provided as a subsistence allowance for fellows to
help defray living expenses during the research training experience.
It is not provided as a condition of employment with either the
Federal Government or the sponsoring institution. Stipends must
be paid in accordance with stipend levels set by this policy.
No departure from the standard stipend schedule, as provided
from the fellowship, may be negotiated by the sponsoring institution
with the fellow.
a. Levels
Stipend levels are published in the NIH Guide for Grants and
Contracts. That publication should be reviewed for any changes
to stipend levels.
(1) Predoctoral
One stipend level is used for all predoctoral candidates, regardless
of the level of experience.
(2) Postdoctoral
The stipend level for the entire first year of support is determined
by the number of full years of relevant postdoctoral experience
at the time the award is issued. Relevant experience may include
research experience (including industrial), teaching assistantship,
internship, residency, clinical duties, or other time spent in
a health-related field beyond that of the qualifying doctoral
degree. Once the appropriate stipend level has been determined,
the fellow must be paid at that level for the entire grant year.
The stipend for each additional year of NRSA support is the next
level in the stipend structure and does not change mid-year.
(3) Senior Fellows
The amount of the NRSA stipend to be paid shall be commensurate
with the base salary or remuneration which the individual receiving
the award would have been paid by the institution with which he
or she has permanent affiliation on the date of the fellowship
award, but in no case shall the stipend award exceed the current
NRSA stipend limit set by NIH. Fringe benefits are not provided
with this award. The level of NRSA support will take into account
concurrent salary support provided by the institution, and the
policy of the sponsoring institution.
b. Stipend Supplementation
Fellows are supported for 12-month full-time training appointments
for which they receive stipends to defray living expenses. Stipends
may be supplemented by an institution from non-Federal funds provided
this supplementation does not require any additional obligation
from the fellow. An institution can determine what amount of
stipend supplementation, if any, will be provided according to
its own formally established policies governing stipend support.
These policies must be consistently applied to all individuals
in a similar status regardless of the source of funds. Federal
funds may not be used for stipend supplementation unless specifically
authorized under the terms of the program from which funds are
derived. Under no circumstances may PHS funds be used for supplementation.
An individual may make use of Federal educational loan funds or
V.A. benefits when permitted by those programs as described in
Section G.1.e. below.
c. Compensation
It is recognized that fellows may seek part-time employment coincidental
to their training program in order to further offset their expenses.
In circumstances of actual employment, the funds provided as
compensation (salary or tuition remission) for services rendered,
such as teaching or laboratory assistance, are not considered
stipend supplementation. Funds characterized as compensation
may be paid to fellows when there is an employer-employee relationship,
the payments are for services rendered, and the situation otherwise
meets the conditions of the compensation of students as detailed
in "Allowability of Costs/Activities Selected
Items of Cost Salaries and Wages
Compensation of Students" in Part
II of this policy statement. Under
these conditions, fellows may be compensated for actual employment
on Federal grants, including PHS research grants. However, it
is expected that compensation from research grants will occur
on a limited part-time basis for employment apart from the normal
training activities.
Compensation may not be paid from a research grant which supports
the same research that is part of the fellow's planned training
experience as approved in the fellowship application. Fellowship
sponsors must approve all instances of employment on research
grants in order to verify that the circumstances will not detract
from or prolong the approved training program.
Under no circumstances may the conditions of stipend supplementation
or the services provided for compensation interfere with, detract
from, or prolong the fellow's approved NRSA training program.
Additionally, compensation must be in accordance with institutional
policies applied consistently to both federally and non-federally
supported activities and supported by acceptable accounting records
determined by the employer-employee relationship agreement.
d. Concurrent Benefits
A National Research Service Award may not be held concurrently
with another federally sponsored fellowship or similar Federal
award which provides a stipend or otherwise duplicates provisions
of the NRSA.
e. Educational Loans or GI Bill
An individual may accept concurrent educational remuneration from
the Department of Veterans Affairs (GI Bill) and Federal educational
loan funds. Such funds are not considered supplementation or
compensation.
f. Taxability of Stipends
Section 117 of the Internal Revenue Code applies to the tax treatment
of scholarships and fellowships. The Tax Reform Act of 1986,
Public Law 99-514, impacts on the tax liability of all individuals
supported under the NRSA program. New statutory requirements
were effective as of January 1, 1987. Degree candidates may now
exclude from gross income (for tax purposes) any amount used for
course tuition and related expenses such as fees, books, supplies
and equipment required for courses of instruction at a qualified
educational organization. Non-degree candidates are now required
to report as gross income all stipends and any monies paid on
their behalf for course tuition and fees required for attendance.
The taxability of stipends, however, in no way alters the relationship
between NRSA fellows and sponsoring institutions. NRSA stipends
are not considered salaries. In addition, fellows supported under
the NRSA are not considered to be in an employee-employer relationship
with the NIH or the sponsoring institution.
It must be emphasized that the interpretation and implementation
of the tax laws are the domain of the Internal Revenue Service
and the courts. NIH takes no position on what the status may
be for a particular taxpayer, and it does not have the authority
to dispense tax advice. Individuals should consult their local
IRS office about the applicability of the law to their situation
and for information on their tax obligations.
g. Form 1099
Since stipends are not considered salaries, for the purposes of
income tax reporting, stipend payments should be reported on the
IRS Form 1099, Statement of Miscellaneous Income. The business
office of the sponsoring institution will be responsible for the
annual preparation and issuance of the IRS Form 1099 for fellows
paid through the institution. NIH will issue the subject form
for all fellows paid directly by them (e.g., fellows training
at Federal or foreign laboratories).
h. Employee Benefits
Since NRSA awards are not provided as a condition of employment
with either the Federal government or the sponsoring institution,
it is inappropriate and unallowable for institutions to seek funds
for or to charge individual fellowship awards for costs that would
normally be associated with employee benefits (for example, FICA,
workman's compensation, and unemployment insurance).
2. Other Costs
a. Institutional Allowance
An institutional allowance to help support the costs of training
is awarded. Interested applicants should consult the NIH program
announcement(s) regarding the specific level of allowance for
predoctoral and postdoctoral support, including those individuals
training at Federal laboratories, for-profit, or foreign institutions.
Allowance levels are published in the NIH Guide for Grants
and Contracts. Current institutional allowance levels are
found in Appendix 1. Beginning in FY 1997, for postdoctoral fellowships,
costs for tuition and fees, where appropriate, will be awarded
independent from the institutional allowance. (See Section 2.b
for details on tuition reimbursement.)
(1) Allowable Costs for Sponsoring
Institutions
The type of sponsoring institution dictates what allowable costs
may be charged to this category and how the funds are administered.
(a) Non-Federal public and private
non-profit institutions
The allowance is intended to defray such expenses for the individual
fellow as research supplies, equipment, travel to scientific meetings,
health insurance and to otherwise offset, insofar as possible,
appropriate administrative costs of graduate training. Funds
are paid directly to and administered by the sponsoring institution.
(b) Federal laboratories
The allowance is intended to cover the costs of scientific meeting
travel, health insurance, or books. Funds are administered by
the awarding office and disbursed from OFM.
(c) For-profit institutions
The allowance is intended to cover the costs of scientific meeting
travel, health insurance, or books. Funds are paid directly to
and administered by the sponsoring institution.
(d) Foreign institutions
The allowance is intended to defray such expenses as research
supplies, equipment, travel to scientific meetings, health insurance
and to otherwise offset, insofar as possible, appropriate administrative
costs of graduate training. Funds are paid directly to and administered
by the sponsoring institution.
(2) Guidelines
The following are specific guidelines for the use of the institutional
allowance:
(a) Health Insurance:
A fellow's health insurance is an allowable cost only if required
of all persons in a similar training status regardless of the
source of support. Family health insurance is not an appropriate
charge; however, the individual may elect personally to pay the
differential between self-only and family health insurance options.
(b) Travel
1) Payment for travel to scientific meetings is appropriate when
it is necessary to the individual's training. 2) For fellows
at Federal laboratories, reimbursement of travel costs is in accordance
with current Government regulations. 3) Funds may not be expended
to cover the costs of travel between the fellow's place of residence
and the domestic training institution, except that the grantee
institution may authorize the cost of a one-way travel allowance
in an individual case of extreme hardship.
(c) Extraordinary Costs
Additional funds may be requested by the institution when the
training of a fellow involves extraordinary costs for: 1) travel
to field sites remote from the sponsoring institution; or 2) accommodations
for fellows who are disabled, as defined by the Americans With
Disabilities Act. The funds requested for extraordinary costs
must be reasonable in relationship to the total dollars awarded
under a fellowship and must be directly related to the approved
research training project. Such additional funds shall be provided
only in exceptional circumstances which are fully justified and
explained by the institution.
(3) Expenditure
Except for fellows at Federal training sites, the sponsoring institution
authorizes the expenditure of the allowance on behalf of the fellow
according to the institutional policy. The institution is entitled
to expend up to the full institutional allowance upon official
activation of the award. However, if an individual fellow is
not in a training status for more than six months of the award
year, only one-half of that year's allowance may be charged to
the grant. The Notice of Research Fellowship Award will be revised
and the balance must be refunded to NIH.
For fellows at Federal training sites, the awarding office authorizes
the expenditure of the allowance. Payment is made through OFM.
b. Tuition and Fees
Tuition and fees for postdoctoral fellows are limited to those
for specific courses required by the training program and must
receive prior approval from the awarding office. For the purposes
of calculating this budget item, health insurance is not included
since it is still awarded as part of the institutional allowance
For predoctoral fellows, reimbursement of tuition and fees (including
health insurance) varies depending on the policy of the NIH awarding
office. Specific programmatic guidelines should be consulted
for reimbursement guidance.
Reimbursement of tuition and fees changed with awards competing
in FY97. See Appendix 1 for details.
c. Travel to Foreign Training Sites
For fellows at foreign training sites, in addition to the institutional
allowance, awards may include a single economy or coach round-trip
travel fare. No allowance is provided for dependents. U.S.
flag air carriers must be used to the maximum extent possible
when commercial air transportation is the means of travel between
the United States and a foreign country or between foreign countries.
This requirement shall not be influenced by factors of cost,
convenience, or personal travel preference.
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