RE: 1098-T reporting

From: Wahlig, Bruce C. (rmbursar@rossmed.edu)
Date: Tue Sep 10 2002 - 10:06:07 EDT

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    I think the central feature of "institutional aid" is whether the school
    maintains the actual scholarship / grant funds (prior to award) AND decides
    which students receive the scholarship / grant. (This definition should
    include tuition remission, faculty dependent scholarships, and other
    discounts for which the school is simply foregoing the revenue.)

    Outside scholarships would not meet that test; in fact, there's very little
    substantive difference between those outside scholarships, employer tuition
    assistance programs, vocational rehab sponsorship payments, or even payments
    from Uncle Joe.

    But that's just my way of distinguishing institutional aid versus outside
    scholarships. Anyone have a quasi-official interpretation of the 1098-T
    regs?

    -----Original Message-----
    From: Bailey, Karen [mailto:ksbailey@ku.edu]
    Sent: Tuesday, September 10, 2002 8:09 AM
    To: bursar-l@virginia.edu
    Subject: 1098-T reporting

    Once again we are reviewing the reporting regs for 1098-T's and we come to
    the group of knowledge seeking guidance. In the regs it states that
    scholarships and grants administered and processed by the school are to be
    reported. In your professional opinions, does this include outside
    scholarships, for example checks from the Knights of Columbus or the
    Fraternal Order of Police? These checks are recorded in our financial aid
    system and are posted to the students account so we do process them. But
    are they considered administered? We have several differing opinions so
    your help would be appreciated.

    Thanks for your input,
    Karen Bailey
    Bursar
    University of Kansas
    785-864-5929



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