Policies

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.

This policy outlines the procedures and restrictions for reserving Collis Common Ground.

A policy regarding the issue and use of respiratory protection for potentially hazardous airborne to Dartmouth employees.

This policy describes the eligibility criteria for retiree health benefits.