Guidance for Principal Investigators and Research Team Members

The IRB recommends the following guidelines:

Researchers may choose to provide compensation in the form of cash, gift cards, or checks.  Other forms of compensation can be proposed in Section VII.E.16 of the HawkIRB application.  If cash or a cash equivalent will be used, the researcher must have a cash handling policy approved by Accounting Services.  Examples of cash equivalents include but are not limited to:  coin, currency, checks, money orders, credit cards, accounts receivable charges, electronic funds transfers, tokens, gift cards, parking vouchers, stamps, and other items.  An email confirmation of the cash handling policy approval should be attached to the HawkIRB application.  Researchers may choose to use the eVoucher system to have checks processed and mailed to subjects.  If eVoucher is used and checks are sent directly to subjects from Accounting Services, no cash handling policy is required.  The eVoucher system will require collection of a SSN or TIN to process any payments over $100. 

Because federal regulations do not require collection of a SSN for travel or per diem reimbursement, the researcher should use ProTrav to process these payments.  ProTrav will not require a SSN or TIN for purposes of providing travel or per diem reimbursements so long as they are within the currently approved mileage rate or at cost.    Travel or per diem reimbursement requires either an explanation within the ProTrav submission accounting for the reimbursement or supporting receipts as documentation. 

If an industry sponsor is funding the study and providing compensation either directly or through a third party to the subject, the Research Participant\Substitute W-9 is not required.  The sponsor will then be held responsible for any Internal Revenue Service reporting requirements.