91±¬ÁÏ

Paid opportunities through 91±¬ÁÏ are tied to your student coursework or designed to be educational to you in some way. The most common paid opportunities are internships and certain workstudy positions. Community Connect 91±¬ÁÏ opportunities listed (with more being added, so keep checking back!) and you should ask departmental advisors for these opportunities within your major/minor or studies. See Downloads and Useful Links for information on how to find course-connected opportunities that are not restricted to departmental majors/minors.

Check out Community Connect 91±¬ÁÏ and for opportunities designed for 91±¬ÁÏ students. There are also volunteer opportunities connected to 91±¬ÁÏ coursework on each 91±¬ÁÏ campus. See Downloads and Useful Links for information on how to find course-connected opportunities.

Student Account payments are always in support of student academic needs/activities but payroll does not have to be. Payments through your Student Account are never compensation for work. Payments through payroll are generally compensation for work, but sometimes may be a stipend to offset expenses while participating in a 91±¬ÁÏ activity. See Student Payments for more information.

Even if the community partner is able to pay the funds to you directly, it will make tax reporting easier for you and eliminate possible issues later with impacts to need-based aid payments, if the payment is made to 91±¬ÁÏ instead. Instructions for several scenarios are listed below:

• If you are in a tuition-based program (generally undergraduate and many graduate programs), start by contacting the office that handles student financial aid and scholarships for your campus (see Downloads and Useful Links) to confirm your eligibility to receive the award and learn if there will be any impact to your aid or taxable earnings. If you are able to receive the award, the community partner will pay through invoice directly to 91±¬ÁÏ and you will receive your scholarship through your Student Account. Talk with Student Fiscal Services for questions on how 91±¬ÁÏ will invoice and if you have questions about the payment process.
• If you are in a fee-based program (some graduate and certificate programs), 91±¬ÁÏ can receive the scholarship by invoicing the paying community partner, receiving the funds and then crediting your next tuition statement.
• Talk with your degree program before applying for an external internship that is not already a part of your planned 91±¬ÁÏ educational activities. They will evaluate if it will be possible and how the payment will work.

The risk forms give you an opportunity to better understand the situations that you will be placed in and know what the boundaries 91±¬ÁÏ has set up to keep you safe and engaged. The forms also cover where those boundaries end and where you need to be aware and in control of your role in these situations.

Meet with the office for international student services (see Downloads and Useful Links) before you begin your job search to understand what types of positions you may have and where those positions will need to be located. If you do not already have a US Social Security Number, you will need one issued before you can begin to enter hours and receive pay through 91±¬ÁÏ’s payroll system. Campus employers will give you an Offer of Employment letter before you start your position which you will use as part of the process to obtain a Social Security Number. Your international student services office will give you instructions on this process. Anticipate that it will take at least 2-4 weeks to obtain a Social Security Number once you have your Offer of Employment letter with your campus job offer.

Many 91±¬ÁÏ students volunteer internationally through RSOs and other 91±¬ÁÏ programs, but may also volunteer with non-91±¬ÁÏ opportunities. Paid opportunities may have taxes owed in the country where the activity is taking place. Students should see IRS resources for international taxes. International students should check with their campus International Student Services to help with planning any opportunities abroad over break.

Meet with your campus’s office that supports student aid to understand your aid and what the difference is between aid, non-need based scholarships, and loans. You may also be eligible for work study, which goes through payroll. Some payments may impact the amount of need-based aid that you receive this school year but other types may impact aid in the next year. Meeting with the Aid and Student Fiscal Services offices on your campus will help you understand what changes could happen. Note that 91±¬ÁÏ’s commitment to meet your need does not change with the addition of new payments, but new payments are counted as part of your total aid and cannot exceed that amount.

Each person’s tax situation is different and 91±¬ÁÏ will not be able to advise you on what you should plan for. You should talk with a tax professional to plan, but you can get information on your payments from 91±¬ÁÏ and if the amounts have exceeded your calculated cost of 91±¬ÁÏ attendance. See Downloads and Useful Links for student fiscal and tax office support.

Form 1099 is the miscellaneous tax reporting form that covers an individual’s earnings for activities like consulting, services, research incentives and honorariums for domestic payees. 91±¬ÁÏ creates reports 1099 for individuals who have received over $2000 from ALL reportable payment types from 91±¬ÁÏ programs. However, 91±¬ÁÏ does not require collection and verification of tax ID numbers until 1099 reportable payments will exceed $1500 for a calendar year.Ìý³§±ð±ð Downloads and Useful Links for information on 91±¬ÁÏ Tax Resources for students.

Students have different residency statuses and financial situations, so there is not a payment method that is available or preferable for all students. Programs can design multiple paid activities with the same learning outcomes to enable all students to participate. These different activities, with information on the payments that accompany them, should be available to students before they apply for opportunities.

The money source for purchasing incentives may initially limit what options are available. Additionally, there are also equity considerations since recipients may have different tax reporting situations. See the Staff and Faculty section for planning information and resources.

91±¬ÁÏ programs always need to be careful with collecting enough information to make it clear to auditors that public money is being spent appropriately and on its intended recipients. However, tax ID numbers are not needed for payment entry unless tax needs to be assessed and reported. For payments to domestic recipients, this impacts Miscellaneous Payments and Research Participant payments. For Miscellaneous Payments, tax ID numbers are not required for verification until 1099 reportable payments for the year exceed $1500 and tax reporting will not happen until the payments exceed $2000 for the year to the individual. For payment types that are not tax reportable, such as reimbursements, Miscellaneous Payments does not require tax ID entry. For 1099 reportable payments, such as services and honoraria, 91±¬ÁÏ programs can enter 000-00-0000 for recipients. 91±¬ÁÏ programs can advise community partners of the tax reporting thresholds and offer to support any needed action items or questions for updating tax ID information. Information on Research Participation payments can be found in the ‘Research’ section below. For international recipients, SSNs are not required for all payment types but other information, such as foreign passport numbers, visa information, etc., will be required for payments when the activity is taking place in the US.

Yes! 91±¬ÁÏ has Contingent Worker profiles in Workday to grant this access. See Downloads and Useful Links for the link to Contingent Worker information. If the community partner’s activities do not fit the Contingent Worker role, then they may be a supplier/vendor or hired into another role instead. Contingent Workers are required to have a SSN entered in their Workday profile if they are a US citizen. 91±¬ÁÏ payroll provides instructions on how to handle tax ID entry if the contingent worker is not a US citizen. A contingent worker may receive reimbursements for approved expenses while conducting business on behalf of the university.

Identify what type of payment this should be based on your program’s relationship with the supplier. This step should happen before payment, but sometimes a partner, generally a foundation, will send a check to all pa\rtnered organizations if they have excess funds. Here are the three possible payment categories:

• Sponsored Program: Either a staff member PI or an administrative grant manager can submit an eGCI for an ‘After-the-Fact’ award and also indicate that a funding proposal was not requested/submitted. Work through the grant approval process and wait for deposit instructions. See the Research section and Downloads and Useful Links for more resources on agreement types.
• Gift: Follow your unit’s instructions for giving gift checks to your 91±¬ÁÏ Advancement staff member for gift processing. These funds must go to a gift worktag for your program, so work with your administrative or finance staff to set up worktags as needed.
• Service: Services should be invoiced in advance whenever possible rather than an ad hoc banking deposit because this is less administrative work for your program and gives less audit risks. Programs can still do an ad hoc deposit where they provide the correct revenue category, allowing institutional overhead to calculate correctly. Contact your unit’s fiscal or administrative staff for instructions on completing the deposit. 
• Something Else: There generally is not an allowable ‘something else’ and the payment should be considered one of the options listed above. If the payment is noted as a reimbursement for an expense 91±¬ÁÏ incurred for the partner program, then this should be an invoiced expense and will be incoming revenue. While planning this possible arrangement, consider the ethics of the partnership, whether or not institutional overhead is going to be paid, and the time needed for reviews/approvals for new worktags or revenue category set-up if this is a new activity for your program.

See Staff and Faculty payment resources for more information on planning for payments with partners.

No, it is not possible for 91±¬ÁÏ programs to donate their funds. All 91±¬ÁÏ funds, regardless of where they have come from, are public funds and WA prohibits their gifting or loaning (see Glossary and Policy Information for more details). If a non-profit can create an invoice, 91±¬ÁÏ can pay for the invoiced services (such as a participation or membership fee) through ProCard or check/invoice if the non-profit becomes a 91±¬ÁÏ supplier. 

If a tangible resource will be given, follow 91±¬ÁÏ Advancement’s in-kind gift acceptance guidance. It is important to record all gifts to the university so we can provide donors with the tax benefits they are entitled to and we can maintain transparency and avoid the perception of preference or unfair advantage in our university’s external relationships. If a donation has been made, work with your unit’s 91±¬ÁÏ Advancement staff to plan an appropriate way to thank the donor and retain their continued engagement.

Gift cards are tax reportable and this can create barriers for recipients who cannot or do not wish to provide the personal information needed to receive it, so it is preferable to give an item of nominal value instead. Programs should pick items that support future engagement with their programs and spread awareness of programmatic priorities. All 91±¬ÁÏ branded items should be purchased from approved vendors. 

If the volunteered time was for guest speaker activities at a 91±¬ÁÏ departmental event or in a 91±¬ÁÏ course, an honorarium payment may be possible.

If you are trying to thank a 91±¬ÁÏ employee who has volunteered outside of their work capacity, consider giving an item of nominal value instead of a gift card or any monetary payment. Gift cards and other monetary gifts are taxable and will be an administrative burden for your unit to report in addition to the tax withholding for the recipient.

Generally, gift funds will need to be used for purchasing but check with your cost center manager to determine allowability.

Yes, this is possible, but there are only a few allowable pathways. If you have community partners regularly request to forgo payment, consider providing a summary of these options to them in advance to aid in their decision making:

• Pathway 1: The partner requests that the funds remain with the program and are used to support the activities normally funded with that money source (for example, the partner requests that the money goes towards students and that funding already supports student activities). Document this agreement through email, thanking the partner for their time and expertise, and their decision to forgo payment which will now be reinvested into the program to support ‘whatever the allowable spend they requested’. Include details like payment amount, activity description and date range, etc., in this email. If this is a large amount, consider updating your unit’s 91±¬ÁÏ Advancement staff for their insight on additional ways to thank and engage the partner for future collaborations.
• Pathway 2: The partner requests that the funds either go to another 91±¬ÁÏ program or to other activities within your program that the funding source does not permit. Coordinate with your unit’s fiscal and 91±¬ÁÏ Advancement staff to coordinate the payment to the partner and then their donation to the program/activity of their choice. This should be done within the same calendar year to simplify the partner’s tax reporting and payments.If the payment is over $10,000, then the partner needs to be registered as a 91±¬ÁÏ supplier and will be paid through check unless they have a business tax ID number (SSN or ITIN based payment accounts will not work with 91±¬ÁÏ’s 3rd party ACH at this time).Why pay and donate rather than transfer through Workday? This situation is describing movement of money within 91±¬ÁÏ that is generally not allowable for programs to do through transferring funds or expenses with each other. While it is possible to do this, these types of transfers are supposed to happen because there is a cooperative partnership between the two programs/activities, not because there is money which was intended to support one program and is now effectively being ‘gifted’ to something else. It creates a lack of transparency to move money around this way and is an audit risk. There are some exceptions and a transfer may be appropriate. If your unit’s administrative staff agree that this is appropriate, prepare a document that explains the context and reason for the transfer and provide it to the fiscal staff to use as an attachment to the journal entry in Workday. See Staff and Faculty Resources for more information on 91±¬ÁÏ money sources and their allowed spending.

If you are not sure if the money sources you want to use allows food, check with the cost center manager. 91±¬ÁÏ Finance has a Food Approval Matrix so you can check what is allowed by policy based on the type of funds. For most money sources, refreshments (food and non-alcoholic beverages) that are below per diem meal costs are allowed at events where they are essential for attendance. Keep in mind that the attendees need to be the population that the money source is intended to serve. For instance, funds that come from student tuition or fees should be used to feed student attendees at events that serve them rather than feeding 91±¬ÁÏ employees at staff meetings or training. Here are a few considerations while planning events with food:

• Grants generally do not allow food. If food is allowed, follow 91±¬ÁÏ policies for food spending on grants in addition to any additional rules from the funder.
• Banquet Permits and Food Approval Permits may be needed for your event, plus your campus or unit may have additional policies. If permits are needed, begin work on setting these up at least 2 months in advance.
• Food at student graduation events require discretionary funds.

Items purchased to incentivize participation are generally allowed when the recipient is a student or external community member, and the money source allows the event as essential business. 91±¬ÁÏ staff should not accept door prizes if they are staffing an event as part of their paid duties or if they are not a member of the population that the event is intended for (i.e., 91±¬ÁÏ staff should not accept a door prize at an event that is intended for students and their support services).

Gift cards and monetary payments, such as deposits onto a Husky Card award account, are taxable, so programs should consider giving an item instead.

91±¬ÁÏ has contracts with some of these businesses already. You can check this list and contact 91±¬ÁÏ Procurement Services to help with identifying a supplier that 91±¬ÁÏ has already contracted or with a solicitation. Many such businesses are not officially registered as diverse businesses with the state of Washington. Programs can identify businesses and when setting up their 91±¬ÁÏ supplier accounts as a diverse supplier. 91±¬ÁÏ will be able to track this spending and count it towards our diverse spending goals. ProCard purchases cannot be tracked through reporting, but it is still 91±¬ÁÏ prioritized spending. See Downloads and Useful Links for 91±¬ÁÏ Procurement Services resources for diverse purchasing.

First decide if you wish to have a payment for the speaker. An honorarium can be paid to a non-91±¬ÁÏ employee and your program can pay for their expenses while on campus, such as parking. If the speaker is an employee or was recently a 91±¬ÁÏ employee, they may need to be paid through payroll. Check with your departmental HR staff for assistance with payment to an employee and instruct the possible speaker to talk with HR staff in their program. If payment is not possible, consider a nominal item to give instead.

91±¬ÁÏ parking can be arranged and expenses for the visit can be reimbursed.

Yes, a business can be reimbursed, but it is a different situation than reimbursing an individual for approved personal expenses for participation. When a business or an individual is being reimbursed for costs to do their work or deliver their goods to 91±¬ÁÏ, then they are getting a ‘reimbursed business expense.’ This is both income and taxable for the business/contractor. It needs to be paid through an invoice when paid by 91±¬ÁÏ. An actual ‘reimbursement’ is going to an individual who will not be invoicing 91±¬ÁÏ for goods and services and the reimbursed expenses were necessary to complete delivery of those goods and services. Some instructions may use ‘reimbursement’ for both situations since the term is still used in both payment pathways.

Project funding is possible through:

• Joining the 91±¬ÁÏ Community Engagement network! This group shares resources through their webpage, meetings, and listserv for funding opportunities or other support resources throughout campus.
• Internal Funding Opportunities from the 91±¬ÁÏ Office of Research (see Downloads and Useful Links).
• External funding from sponsors and community partners through sponsored programs, including Corporate and Foundation Funding Opportunities (see Staff and Faculty resources and also Research resources, if your project involves research).
• Financial gifts and in-kind donations can be used to support new programs or may infuse an already existing program gift fund with the flexibility to support the new activity. Work with your unit’s 91±¬ÁÏ Advancement contacts to plan possible fundraising opportunities. See Research resources for more information on gift funded research and Staff and Faculty resources for more information on Corporate and Foundation Funding Opportunities.
• Depending on your position, and with your supervisor’s and departmental approval, you may be able to accept outside payment for your work (such as outside speaking engagements or analysis/consulting) as a service provided on behalf of your 91±¬ÁÏ program. Payment for your work could go to your 91±¬ÁÏ program as revenue and could support your 91±¬ÁÏ community engagement efforts that are a part of your work. Meet with your fiscal and administrative unit staff to understand what is allowable with your position and what revenue generation activities are possible. You may need to complete an Outside Work Form if the situation does not qualify as a Service Agreement scenario.

You may also be able to use current funding if the programmatic purpose is remaining unchanged, the benefit recipients of the activities are remaining unchanged, and you are sticking within the allowed spending items and flags (some funds may not ever be used for Student Account payments or for food, etc.). Examples of possible uses of current funding would be:

• Using funding which is for core programmatic operations and business expenses to pay for a trainer to teach program staff how to update processes to better serve populations within the extended 91±¬ÁÏ community.
• Using funding which is for student enrichment and support activities to pay for hands-on student learning activities where external community members come to campus or students may leave campus to participate in activities hosted by community partners. With this example, check to see if there are restrictions on payments through Student Accounts, Payroll, or Accounts Payable, since those will limit who can be paid for activity participation or related expenses.

See the Staff and Faculty payment resources page if you are a 91±¬ÁÏ employee and the Student resource page if you are a student. It is generally allowable to speak but compensation may not always be possible. If you are an employee, you may need to enter absence hours if this speaking is not a part of your normal job duties. You may need to complete an Outside of Work Form.

See the Staff and Faculty payment resources page for more detailed instructions and policy explanations for payment options. Before agreeing to payment, talk with your supervisor and program’s Academic HR staff to check for allowability. You may be advised to complete the Outside Work Form.

See the Staff and Faculty payment resources page for more detailed instructions and policy explanations for payment options. Before agreeing to payment, talk with your supervisor, your program’s HR staff, and read through your collective bargaining unit’s contract in advance to check for allowability. You may be advised to complete the Outside Work Form.

If the CE activity is training you so that you can perform your current 91±¬ÁÏ job duties more effectively (including how to eliminate access barriers in your unit’s services), then there are two possible situations:

• The activity is approved by your supervisor and you are compensated for your time spent through normal wages (no absence hours taken), your travel expenses may be reimbursed if the training is not at your primary duty station (check for allowability and approval prior to requesting reimbursement), and you may not accept a participation incentive. If you are performing some service in combination with the training, a one-time payment may be possible. See the Staff and Faculty payment resources’ for information on one-time payments.
• The activity is not approved by your supervisor and you will need to participate during non-work time (generally requires absence time entry when the activity is during scheduled work hours) and you may be able to accept reimbursement payments and incentive payments from the training group. Any payments would be tax reportable. If the group providing training is a 91±¬ÁÏ group, you may not be able to receive all payment types. If the training is from an external group, you may need to complete an Outside Work Form. Meet with your supervisor and/or your program’s HR staff before participating so you can plan any time/absence entries and check for payment allowabilities.

See the Community Partner payment resources page for information on payment timelines. Depending on the dollar amount, type of payment, and what types of payments you can accept, the timeline can vary. The slowest timeline is invoice payment when credit card and AHC payments are not possible. 91±¬ÁÏ may take up to 30 days to initiate payment from the invoice date. Contact the 91±¬ÁÏ staff member that you were working with for billing and they can reach out to 91±¬ÁÏ Procurement to see if it is possible for payment to be initiated sooner.

Some payment types require an invoice. See Community Partner payment resources page for more information on invoiced payments. If you need to create invoices, see the Downloads and Useful Links for an Invoice Template and Instructions for Invoicing.

91±¬ÁÏ systems are designed to restrict access to your information and ensure that it is only stored, viewed, and used to process your payment and complete only required tax reporting. Records of payments are kept for the required holding period for potential audits (generally 6 years), but any of your personal information kept for payment processing is removed from systems as soon as it is no longer needed. 91±¬ÁÏ staff will not request your personal or sensitive information through email and will generally collect private information through a secure online platform, over the phone, or in person.

Yes, you can be reimbursed for travel that is a business expense when you include that on your invoice. If you are not being paid for services, then reimbursement is possible with preapproval from the 91±¬ÁÏ partnering program.

91±¬ÁÏ cannot pay for services until they are complete and cannot pay for goods until they are received. See Community Partner payment resources for more information on reimbursable expenses and what costs may be something that you use to calculate your rates.

See the Community Partner payment resources page for information on 91±¬ÁÏ Business Registration and to find open solicitations. These resources also recommend other government programs which can increase your visibility with 91±¬ÁÏ programs.

See the Community Partner payment resources page for an overview of what community-engaged research is generally like at 91±¬ÁÏ. For more information about being a research subject and the policies which 91±¬ÁÏ will be following, go to the Downloads and Useful Links page for links to the 91±¬ÁÏ Office of Research’s research subjects resources. The 91±¬ÁÏ program conducting the research will also provide you with any other needed information specific to your participation and how to ask them questions directly.

If this research is part of a grant deliverable, then it needs to already be approved by the sponsor and follow all 91±¬ÁÏ policies. See Downloads and Useful Links for Office of Research resources for grant spending. You cannot pay research participants (individually or through a supplier) without having this spending approved and set-up in your grant. You may be able to add this spending modification after your grant is set up. Do not start purchasing with the plan to transfer expenses onto the grant until authorized by the funding sponsor, all 91±¬ÁÏ Offices, and if your unit requires local reviewer/approvers. 

If this research is not funded by a grant (it is not a sponsored program), then you can use any appropriate funding source for the activity using the approved payment methods. Your program is responsible for tracking payments and payment recipients for tax reporting. See Downloads and Useful Links for 91±¬ÁÏ Finance policies on paying research subjects.

Yes! See the Research payment resources to see how Field Advances and Revolving Funds can work for recipients who cannot use digital gift cards or credit/debit cards. Regardless of payment method, 91±¬ÁÏ will always follow tax reporting laws and will need to have financial records prepared for audits, which means there needs to be records of who received funds or resources and how that transaction was part of 91±¬ÁÏ’s educational business purpose. Also, a partnered supplier who is directly serving the researched population may have options. Plan ahead for suppliers paid over $10,000 and by grant funds; suppliers need to be named in grant in order to be approved for sole source and may also need a subaward.

Researchers should plan ahead and be aware of the thresholds for federal tax reporting and 91±¬ÁÏ’s internal policies for collecting personal information with domestic payments. Payments below these thresholds will not require tax reporting with the collected tax ID numbers (SSN or ITIN). At this time, 91±¬ÁÏ’s policies require tax ID number collection and verification by the Tax Office for payments exceeding $1500 in a year to a recipient and will report the taxable earnings when annual payments exceed $2000. This participation payment also is counted with other 1099 reportable payments, such as services and honoraria. If 91±¬ÁÏ is not paying research participants directly but a paid supplier, then the supplier is responsible for their information collection and reporting. If this is a payment to an international recipient, then taxes are collected from 91±¬ÁÏ based on the payment amount. Check local laws and have IRB approval before purchasing or distributing incentives. See the Research links in Downloads and Useful Links for more information.