b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs
[Items] Fringe Benefits / IHE Tuition/Tuition Remission
Tuition remission and other forms of compensation paid as, or in lieu of, wages to students under research grants are allowable, provided the following conditions are met: The individual is conducting activities necessary to the Federal award. Tuition remission and other support are provided, in accordance with established institutional policy, of the IHE and consistently provided in a like manner to students in return for similar activities conducted under Federal awards as well as other activities. During the academic period, the student is enrolled in an advanced degree program at a non-Federal entity or affiliated institution and the activities of the student in relation to the Federal award are related to the degree program. The tuition or other payments are reasonable compensation for the work performed and are conditioned explicitly upon the performance of necessary work. It is the IHE's practice to similarly compensate students under Federal awards as well as other activities Charges for tuition remission and other forms of compensation paid to students as, or in lieu of, salaries and wages are subject to the reporting requirements in 45 CFR 75.430(i). NIH will determine the allowability and reasonableness of such compensation under a grant on the basis of 45 CFR 75 Subpart E and its current operating guidelines. The maximum amount NIH will award for compensation of a graduate student receiving support from a research grant is the zero-level Kirschstein-NRSA stipend in effect when NIH issues the grant award (see current levels posted at http://grants.nih.gov/training/nrsa.htm). Payments made for educational assistance (e.g., scholarships, fellowships, and student aid costs) may not be paid from NIH research grant funds even when they would appear to benefit the research project.
7.9 Allowability of Costs/Activities
Explanation of Allowable Costs