GIM 34
Guidelines for Classification of Sponsored
Projects and Gifts
UNIVERSITY OF WASHINGTON
Office of Research
Office of Sponsored Programs
GRANTS INFORMATION
MEMORANDUM 34
January 2005
SUBJECT: Guidelines for Classification
of Gifts and Sponsored Projects
SUPERSEDES: GIM 34, (Revised February
1993)
RELATED INFORMATION: GIM
1 and Operations Manual,
D 36.0, Gift Processing Guidelines
These
guidelines are intended to describe
standards to be used to classify external support
and identify appropriate administrative
procedures for accepting and processing
such support. For purposes of these
guidelines, “External support” is
anything of economic value provided
by a third party (either the “sponsor” in
the case of sponsored projects
or the “donor” in the
case of gifts) for use in a project
conducted by or at the University.
Correct classification of external
support and use of appropriate
procedures is intended to assure
the University’s ability
to: (i)
comply with requirements specified
by the sponsor or donor; (ii) satisfy
State of Washington reporting requirements;
(iii) properly recover its costs,
both direct and indirect; (iv)
monitor the nature and extent of
research activity; and (v) assure
compliance with applicable laws,
regulations and University policies.
The following guidelines are to
be used in determining the classification
of external support by all UW colleges,
schools, departments, and other
administrative units:
I. General
Guideline
All
sponsored projects shall be processed
through the Office of Sponsored
Programs, and all gifts shall be
processed through Gift Processing
within the Office of Development
and Alumni Relations.
II. Sponsored
Projects
For
purposes of these guidelines, a “sponsored
project” is any project receiving
external support (including research,
scholarly work, training, workshops,
and services) that has defined
performance requirements.
The
following criteria shall be used
for classifying sponsored projects:
- Governmental
External Support. A
project receiving either direct
or indirect external support
from any federal, state, local,
foreign, or other governmental
entity shall be considered
a sponsored project at the
time the support is committed
or paid.
- Non-Governmental
External Support. A
project receiving external
support from a non-governmental
entity shall be considered
a sponsored project if the
project is subject to any of
the following conditions at
the time the support is committed
or paid:
1.
The
specific project involves any of
the following: human
subjects, vertebrate animals, radioactive
materials, recombinant DNA, human
body substances, infectious agents,
or third-party proprietary materials.
2.
The
external support is subject to any
of the following conditions:
- Delivery of
specific goods, services, or
other deliverables by the University
;
- Performance
milestones;
- Transfer of
intellectual property, ownership,
or related rights;
- Insurance,
indemnification, or warranty;
- Restrictions
on publication of research
results; or
- Audit requirements.
3.
The
provider of the external support
may withhold or seek a refund of
the support if the project fails
to meet performance requirements
or project objectives, including
certain research outcomes.
4.
External
support is provided for research-related
patient care services or the routine
cost of care delivered as part of
research studies.
5.
External
support is provided by a sponsor
for the testing or assessment of
the sponsor’s products or services.
III. Gifts
For
purposes of these guidelines, a
gift is the voluntary provision
of external support by a donor
to the University, without any
requirement for receipt of any
economic or other tangible benefit
in return.
Gifts shall normally
meet the following criteria:
A. The external support does not meet the
criteria for a sponsored project as
described in Section II of these Guidelines.
B. The external support is irrevocable,
providing the gift is used in accordance
with any valid restrictions accepted
by the University.
C. No goods, services or deliverables are
offered or exchanged in consideration
of receipt of the external support.
D.
The donor provides the support
to the University without expectation
of direct economic benefit or other
tangible benefit. Indirect benefits
such as tax advantages or business
or personal goodwill derived from
close association with the University
and the miscellaneous benefits
derived from donor status do not
negate gift intent.
E. Financial
reporting or accounting for use
of external support is not required,
although it shall be acceptable
for the donor to request information
from the University
about utilization and/or impact
of the external support, including
expenditures and fund balances.
Contributions to
endowments and nongovernmental
contributions for capital projects
would normally be classified as
gifts.
The
standards described in these guidelines
are applicable to all external
support provided to the University.
Final determination of all questions
arising under these guidelines
relating to the classification
and processing of external support
shall be made by the Vice Provost
for Research.
Frequently
Asked Questions (Sponsored Programs
and Gifts)
Carol Zuiches
Assistant Vice Provost for Research
Executive Director, Office of Sponsored Programs
|
