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Early in 1998 it was determined that payments under the National Science Foundation Research Experience for Undergraduates (REU) do not qualify under the Internal Revenue Code as "qualified scholarships" and that payments would be taxable as of January 1, 1998.
Proposals to NSF for REU supplements and sites should budget salaries for Participant Support Costs on line F.1 of NSF Form 1030, Summary Proposal Budget. Indirect cost of 25% should be applied to the salaries. Fringe benefits are not assessed.
REU supplement awards that provide salaries are budgeted in object 0120 (student wages) while REU training site awards are budgeted in object 8010 (REU).
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