Policies

The policies and procedures in this handbook have been established and are supported by the administration of Dartmouth College for the following purposes: to protect the Dartmouth College community, the general public and the environment from potential hazards associated with the use of ionizing and non-ionizing radiological materials in research procedures, research or diagnostic devices and equipment, to ensure compliance with applicable federal, state and local regulations; and to ensure that all ionizing radiation levels are maintained As Low As Reasonably Achievable (ALARA).

This policy is designed to help guide College personnel as they make decisions regarding the proper production, maintenance and long-term use of their recorded information.

Our objective with this policy is to meet the needs of Dartmouth-required relocation, moving, and storage services with a cost-effective process that provides flexibility for the individual being relocated.

This policy establishes guidelines for all domestic and international relocation and moving service requirements.

These guidelines apply to all Dartmouth departments.

Payments to research subjects can raise issues that cut across regulatory, financial, and academic areas. The issues to be addressed include ethical treatment of subjects, financial stewardship, documentation, and grants management.

Dartmouth is responsible for properly accounting for all payments made to individuals to ensure fiscal accountability and meet federal reporting obligations.  This policy provides documentation and reporting requirements to faculty/staff involved in processing payments to research subjects while still maintaining appropriate levels of confidentiality and minimizing administrative burden when possible.

The IRS treats research subject payments – checks, cash, gift cards or other items of value – as taxable income to the recipient.  IRS reporting requirements for Dartmouth depend on the amount paid and the recipient's tax status.  For U.S. Citizens or lawful permanent residents, Dartmouth is required to report the Name, Address, and Tax ID (Social Security Number) of any individuals who receives payments of $600 or more in a calendar year.  For non-resident aliens, Dartmouth is required to report the payments, regardless of the amount of payment, and withhold 30% from the payment.