REMINDER RUTH L. KIRSCHSTEIN NATIONAL RESEARCH SERVICE AWARD (NRSA) STIPENDS AND UNALLOWABLE CHARGES RELEASE DATE: October 9, 2002 NOTICE: NOT-OD-03-003 National Institutes of Health (NIH) NRSA recipients receive a stipend a subsistence allowance to help defray living expenses during the research training experience. It is not provided as a condition of employment with either the Federal Government or the institution. Since NRSA awards are not provided as a condition of employment, it is inappropriate and unallowable for institutions to seek funds for or to charge individual fellowships and institutional training grant awards for costs that would normally be associated with employee benefits (for example FICA, workman's compensation and unemployment insurance). NIH occasionally receives information that FICA and/or other unallowable costs have been inappropriately charged to NRSA stipends. This notice should serve as a reminder that such charges are unallowable at all times. Please contact the NIH grants management specialist identified on the notice of grant award if you have a question about this policy.
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