A RA is enrolled in a degree program and is engaged to aid the research of an investigator or a member of the faculty. The work, even if carried out in the student's home department, is not a requirement for the degree. An EF is enrolled in a degree program and receives a fellowship that is normally paid from University of Pennsylvania funds that requires no service of the student for the term of the appointment. Amounts paid to such students are to aid them in the pursuit of their studies. A Pre-Doc receives a fellowship that is normally paid from a federally funded training grant and no service is required of the student for the term of the appointment.
Funding is normally from a governmental or private research grant.
Any payment or payments to, or on behalf of, an individual to enable him or her to pursue studies or research shall not be considered to be an amount received as a scholarship or fellowship grant, if such amount represents compensation for teaching or research services. Thus awards, which represent payment for teaching or research services , that are subject to the direction or supervision of the grantor, are considered compensation subject to income tax withholding.