ࡱ> <>; 0bjbj## .&AA0\\\\\pppp$pe(('''''''$*,r (\ (\\(222\\'2'22&h&4/W"&'5(0e(&X3-23- &3-\&0"2 ( (@e(3- ": SAʴý Procedures and Guidelines Student Stipends Overview In specific circumstances, the University may pay a student a stipend rather than an hourly wage if the student meets the legally defined criteria for a stipend as defined by IRS regulations identified in Internal Revenue Code (IRC) 117. The University must determine if the position renders a service to the University or is an extracurricular activity that provides a benefit to a group other than the University. To determine whether the amounts received are for services rendered or qualify for a stipend payment, the following questions must be answered. To ensure an accurate evaluation, please contact the Manager of Student Employment at  HYPERLINK "mailto:studentemployment@scu.edu" studentemployment@scu.edu if you have any questions regarding the meaning of any terms used. Factors/Criteria to Be Considered: Is the activity part of the students overall educational program? Is the activity conducted primarily for the benefit of the student as part of educational opportunities provided to students? Are the responsibilities not considered service for the benefit of the University? Is the activity considered extracurricular and provide a benefit to a group other than the University (e.g., the student body) as opposed to providing a tangible service to the University? Are the activities such that the University would not hire an employee to perform those activities? If the answers to all of the questions above are Yes, then the position is eligible to receive a stipend payment through Accounts Payable. If the answer to any statement above is No, then the position does establish an employment relationship and the position must be classified and paid as an hourly position. Determination of Status Prior to making any commitment to the student regarding the status of the position as a stipend or student employment, the supervisor or budget manager must complete the Student Stipend Eligibility Determination form. If the supervisor or manager, as a result of completing the form, finds that the student does not qualify for payment as a stipend, then the supervisor or manager should use the Student Employment hiring procedures. All student employees are required to receive an hourly wage for services rendered. If after completion of the form, the supervisor or manager believes the student qualifies for payment as a stipend, the completed form with a job description attached must be sent to the Manager of Student Employment for review. The Manager of Student Employment will notify the supervisor or manager of his/her final determination. All students working for stipend-approved positions are not student employees and the University has not established an employment relationship with them. Policies and procedures governing students in these positions are found in The Student Employment Manual from Human Resources. If it is determined that the student qualifies for payment as a stipend, the payment must be submitted to Accounts Payable with the Stipend Position Number from the approved Student Stipend Eligibility Determination Form. A position being considered for a stipend needs to be approved only once and if approved, can then be used by all students qualifying for the position. Further approval for the position would only be required if the job description is changed. The questions above define whether the students activities constitute service as defined by the IRS. Students eligible for these stipends are not considered as providing a service to the institution. The student will NOT receive a Form 1099Misc from SAʴý. It is the students responsibility to determine whether or not the payment needs to be included in earned income reported on their Income Tax Form. The University cannot offer individual tax advice. Payment Process Once the Student Stipend Eligibility Determination Form has been approved, please fill out the Student Stipend Payment Authorization Form and submit BOTH with the quick voucher to Accounts Payable for payment processing. Subsequent stipend payments for the same stipend position only need to submit the Student Stipend Payment Authorization Form with the quick voucher. For payment process questions, please email  HYPERLINK "mailto:accountspayablehelp@scu.edu" accountspayablehelp@scu.edu. CLX q * 3 > S ~     ! " d f w y    # ? 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