When such grants are awarded, it is the responsibility of the principal investigator and his or her departmental management to appoint stipend recipients. The service the potential recipient performs satisfies the stated requirement of the degree. The service the potential recipient performs does not exceed the requirements for the degree. Equivalent services are required of other candidates for the degree whether or not they are compensated. The statement must be signed by the principal investigator.
Some fellowships allow for the payment of employee benefits.
Benefits and Taxes National Institutes of Health and other federal grants do not permit fringe benefits charges for stipends from federal fund sources. Supplementation of stipend payments, such as fringe benefits and longevity pay, are allowable with some awards. Questions concerning eligibility for employee benefits in relation to supplementation of stipends should be directed to Human Resources. In any case, the stipend or fellowship recipient must consult with the Internal Revenue Service for specific information as to his or her tax liability. A. Predoctoral Fellows Social Security taxes and federal withholding are not withheld from payments to predoctoral fellows paid from private and federal fund sources.