RELATE (Re-imagining Equity in Learning And Teaching at Emerson) Pilot Project

Dr. Tuesda Roberts, Director for Faculty Development and Diversity and Samantha Ivery, Director of Diversity and Equity Initiatives are looking for faculty participants for the pilot project of the RELATE (Re-imagining Equity in Learning And Teaching at Emerson) training.

The Re-imagining Equity in Learning And Teaching at Emerson (RELATE) program will feature learning opportunities through which faculty can both reflect upon and make decisions about how their unique praxes can meaningfully incorporate anti-oppressive approaches.

We are asking participants to both engage with the material and provide feedback. We are seeking engaged faculty to provide feedback on 1-2 learning modules that are part of the envisioned program. Using Canvas, this largely asynchronous program takes faculty though information, resources and activities to further develop anti-oppressive practices.

Full-time and affiliated faculty are welcome to apply. We are particularly interested in participants who come from a wide range of departments, career paths, and experience with DEI work. Participants will receive an honorarium of $100. We expect that it will take approximately 8 hours over two weeks. The pilot period will conclude no later than April 1st, 2022.

Faculty who are interested can fill out the RELATE Pilot Project Google Form

Huret Faculty Excellence Award: Now Accepting Applications for Fall 2022 or Spring 2023 Leaves (Final Award Cycle)

Notice: The Huret Faculty Excellence Award will be sunsetted after the 2022-23 Academic Year. Proposals for the final application cycle (for a Fall 2022 or Spring 2023 leave) are due by March 1, 2022.

Award Description

The Huret Faculty Excellence Award supports tenured faculty research, creative projects, and innovative pedagogies and assessment on an annual basis. The goal of this award is to build a great professoriate by supporting and incentivizing associate professors to strive for promotion. Over a five-year period, one-semester leave awards are available for one to three faculty members each year to explore new creative, scholarly or research areas or to complete a project with the goal of moving toward promotion to full professor. The purpose of the leave award is to provide a bridge for faculty who have received tenure but who need some focused time to change a research direction, launch or complete a project, or to re-vitalize existing work.

Note: The Huret Faculty Excellence Award is a research leave that is an exception to the Handbook (13.1) since it is internal; it counts as continuous service toward promotion, but not as full-time service, since there is no teaching involved, and hence not toward time-at-the-College for sabbatical purposes.


Eligibility

All tenured associate faculty members are eligible to apply. Applicants who do not secure an award may re-apply in the future. The semester that faculty return to teach, they will need to teach three courses. Recipients may reapply in a subsequent year, but preference will be given to those who have not previously received the award. This award is not meant to be used in conjunction with a sabbatical. Preferance will be given to those who have not had a sabbatical recently and those who are not eligible for one soon.


Selection Criteria and Procedure

The Deans’ Council will review the applications and determine the number of leaves with a maximum of three annually. All applications will be reviewed within the context of the College’s mission and strategic initiatives:  academic excellence, global and civic engagement and innovation.

Applications will be judged by the following criteria:

  • Importance of the project
  • Contribution to the field and to the career of the applicant
  • Quality and clarity of the written proposal
  • Feasibility of the project
  • Clarity of the conception of the project

Application Process

Completed applications should be no longer than three pages, double-spaced and must be accompanied by a current curriculum vita. They should be sent to the Dean and to the Provost. The application should address:

Proposed Project

Clearly describe the basic ideas and questions to be addressed by the proposal project and its theoretical or creative basis. In what ways will the research or creative work contribute to the field? Where will the work be done? What is the methodology? How much will be accomplished in the leave period and what are the plans and timetable for completing the project? Why is this award important for the faculty member’s career? How will this advance the faculty member toward promotion? How will this contribute to Emerson generally and/or its strategic priorities?


Evaluation of Award Effectiveness

Awards will be evaluated on the following: 

  • within the framework of the proposal, progress, completion, or submission of the product created during the leave,
  • manuscript submitted to a conference or journal,
  • work submitted to a juried competition,
  • reflection by the faculty member on the project or leave, and
  • its impact on the field and their career. 

All award recipients will need to submit a written report about the work completed during the first month they return to the College; inclusion of creative work, published work, or work-in-progress is welcomed.

The Deans’ Council will meet with Judy and Bob Huret after two years to assess the applicants, recipients and impact. At this time, recipients of the award will be invited to share their perspectives at a lunch with the deans and the Hurets.

Call for Applications: 3-Day Workshop to Support Community Engaged Pedagogy (The Engagement Lab)

What: 3-day Workshop to Support Community Engaged Pedagogy

When: May 16 – 18 (10am to 4pm, lunch included)

Where: Engagement Lab (Boston Campus)

Compensation: $1,000 for faculty participation

Application Due: February 15

Info session: February 4, 10 ET on Zoom

Description

Learning can transform the lives of our students. And when we extend the college classroom beyond our students, not only can it enhance student learning, but it can transform the lives of those in the extended community of Boston.

Emerson is committed to cultivating a learning culture that extends beyond our campus.  Facilitated by the Engagement Lab, the College is investing in “partnered studios,” which are semester-long courses taught in collaboration with an outside community, with explicit social impact goals. 

The Engagement Lab is launching a new program to support faculty who’d like to work with partners, helping to document processes, identify and measure social impact, and amplify outcomes. We are also committed to supporting sustainable partnerships that are not solely the responsibility of an individual faculty member.

We are doing this primarily through multi-year initiatives. In December 2021, we launched the Transforming Narratives of Gun Violence Initiative (TNGVI) – a collaboration between MGH’s Center for Gun Violence Prevention, the Louis D. Brown Peace Institute, and the Engagement Lab. The initiative supports 3-4 studios each semester from a range of disciplines, and is engaging those most impacted by gun violence in Boston to collaboratively work with our students to create media, redefine systems, and advocate for policy changes. 

In the fall of 2022, we are planning to launch a second initiative focused on Climate Justice in Boston. The effects of climate change will disproportionately impact communities of color in this city, and there is an urgent need to transform how narratives get told and who gets to tell them. Similarly, this initiative will stand up 3-4 studios each semester, coming from departments across the College, and be in partnership with climate justice organizations and impacted communities throughout the Boston area.

The Opportunity

To participate in these initiatives, or to gain support with existing partnerships, you are invited to a 3-day studio-design workshop this summer to create or refine your approach to community engaged pedagogy. We will explore the opportunities and challenges in these kinds of courses, identify and secure partnerships, define social impact goals, and design tailored support structures for each course.  The workshop will take place May 16-18 from 10-4 each day. Lunch will be provided. And faculty will receive a $1,000 stipend for their participation.

To apply, please send a one-page statement to Eric Gordon (eric_gordon@emerson.edu) describing your interest in participating by February 15. An information session will be offered Friday, February 4 at 10am on Zoom. Feel free to reach out with any questions in the meantime.

Federal Funding: Implementation of the New SAM Unique Entity Identifier (UEI) to Replace DUNS

The federal government is implementing a new “Unique Entity Identifier (UEI)” to replace the current DUNS number used to identify and validate federal contractors. This implementation will be effective April 4, 2022.

Although the implementation isn’t until April, many federal agencies (including the National Science Foundation) have begun the transition from the use of the DUNS number to the UEI, so you may be asked to include this number on your federal grant applications moving forward. As April gets closer, you will see more and more federal agencies replace the DUNS requirement with the UEI requirement.

Emerson’s UEI is JQMBE83BZHY6.

If you have any questions, please feel free to contact ORCS.

FY23 Funding Guidelines Released for National Endowment for the Arts

Guidelines and application materials for Grants for Arts Projects funding are now available on the National Endowment for the Arts’ website at arts.gov/grants (The program was previously called “Art Works”). Applications for projects beginning in 2022 will be due February 10 & July 7, 2022. Grants range from $10,000 to $100,000 (including indirect costs), and require a 1:1 institutional cost share/match.

Application Limits

As an educational institution, Emerson College may submit only one application under these FY 2023 Grants for Arts Projects guidelines, with the following exceptions:

  • Applications for Ploughshares, ArtsEmerson, HowlRound, and WERS, each of which NEA has classified as an “independent component” of Emerson;
  • Emerson may submit more than one application in the Grants for Arts Projects category through the Media Arts discipline at the July 7, 2022, deadline.

If you are thinking of applying this year, please contact ORCS at your earliest convenience. Depending on the number of inquiries, the College may need to hold an internal competition to select a single project for submission.

Program Description

Grants for Arts Projects is NEA’s principal grants program for organizations based in the United States.

Through project-based funding, the program supports public engagement with, and access to, various forms of art across the nation, the creation of art, learning in the arts at all stages of life, and the integration of the arts into the fabric of community life. We encourage projects that address any of the following:

  • Elevate artists as integral and essential to a healthy and vibrant society
  • Celebrate the nation’s creativity and/or cultural heritage
  • Enrich our humanity by broadening our understanding of ourselves as individuals and as a society
  • Originate from or are in collaboration with the following constituencies encouraged by White House executive orders:
  • Historically Black Colleges and Universities
  • Tribal Colleges and Universities
  • American Indian and Alaska Native Tribes
  • African American Serving Institutions
  • Hispanic Serving Institutions
  • Asian American and Pacific Islander Communities
  • Organizations that support the independence and lifelong inclusion of people with disabilities.

In recognition of the United States of America’s 250th anniversary in 2026, we also welcome arts projects that educate and engage communities in dialogue about the past, present, and future of our nation. 

Diversity Fellows Program: Now Accepting Applications for 2022 Cohort

Description

Statements of Interest are now being accepted for the 2022 cohort of Emerson College’s Diversity Fellows Program.

The Diversity Fellows Program (formerly known as the Inclusive Excellence Fellows Program) is an annual, cohort-based program. This program invites participants to critically reflect upon the relationship between social realities, social futures, and their pedagogical practices. 

The practices and business of education have been, and continue to be, intertwined with social norms, political movements, and forces that work to impede or amplify calls for justice and liberation.

Fellows of this program will work to:

  • critically examine how their disciplines and courses operate in discourse with social norms, narratives, and practices;
  • explore their notions of curriculum; and
  • implement a specific, equity-oriented pedagogical shift.

Each Fellow will develop goals unique to one of the courses they teach and a pedagogical action plan based on intertwining sociocultural knowledge, content and industry-based knowledge, and empowering pedagogical practices.

During the Fall semester, Fellows will work to implement the goals they develop. Dr. Tuesda Roberts and Samantha Ivery will support those efforts in the form of individual consultation meetings with each Fellow, as well as in the form of whole-group meetings. Fellows will also be encouraged to support each other as they move from goal-setting to successful implementation.

Faculty members ideally situated to become Fellows are:

  • poised to use sociocultural knowledge to transform their pedagogical practices within a Fall semester course they will teach;
  • willing to engage in sustained professional growth via individual and cooperative engagement; and
  • committed to enhancing students’ learning experiences by meaningfully integrating “depth and diversity” into the communication and creative arts curriculum

Stipend

Fellows will be compensated $1,000, with $700 to be dispersed after completing the May workshop, and $300 to be dispersed at the conclusion of the Fall semester, pending: 

  • their participation in the two Sustained Engagement Consultations, 
  • submission of a written Impact Statement.

Please note that stipends are processed as supplemental compensation and are subject to applicable payroll taxes.

Eligibility

Eligibility to be a part of the Diversity Fellows Program is based on:

  • status as a full-time faculty member, or an affiliated faculty member (Step 3 or above);
  • commitment to participate in a three-day workshop (dates below);
  • commitment to participate in two Sustained Engagement meetings; and
  • willingness to submit an Impact Statement regarding the outcomes, successes, and challenges of implementing the pedagogical plan of action fellows develop.

Evaluation Criteria

The strength and value of cohort-based programs, in part, is derived from having a group of individuals whose backgrounds, interests, and perspectives are diverse, especially when those qualities work in complimentary ways that promote dialog and growth. As such, Statement reviewers will consider the following factors when constructing each year’s cohort:

  • thoughtfulness of responses to Statement of Interest prompts, including the clarity of the proposed pedagogical goals;
  • faculty members’ clear descriptions of the connection they seek to make between their course, equity, and/or social justice; and
  • the importance of creating a cohesive cohort, representative of varying interests and pedagogical aims

Application Process

Eligible applicants may complete and submit a Statement of Interest via Google Forms by the deadline stated in the calendar below.

Selection Process

Statements of Interest submitted by the deadline will be reviewed by Dr. Tuesda Roberts and Samantha Ivery. A recommended list of cohort members will then be shared for feedback with the Vice Provost for Internationalization and Equity, the Vice President for Equity and Social Justice, the Assistant Provost for Faculty Affairs, and the Provost.

Final decisions will be made by Dr. Tuesda Roberts and Samantha Ivery.

Calendar

  • March 16, 2022 – Final day to submit Statements of Interest
  • April 8, 2022 – Cohort members receive invitations to participate
  • May 10 – 12, 2022 – Three-day workshop to take place
  • TBD – Cohort members participate in two Sustained Engagement meetings
  • November/December 2022 – Cohort members submit a written reflection regarding the outcomes, successes, and challenges of implementing a pedagogical plan of action

Contact

For questions regarding this program, please email DFP@emerson.edu to reach Dr. Tuesda Roberts, Director for Faculty Development and Diversity, and Samantha Ivery, Director of Diversity and Equity Initiatives.

2023 Creative Capital Award Cycle

Many Emerson faculty artists have been interested in The Creative Capital Foundation’s annual awards. The Foundation will open its 2023 individual grant program on March 1, with letters of inquiry due on April 1, 2022. The Creative Capital Foundation provides awards and advisory services to artists in 34 different disciplines, including visual art, performing arts, film, and literature.

In celebration of their upcoming 25th Anniversary, Creative Capital has announced one-time theme for the 2023/2024 grant cycles: “Wild Futures: Art, Culture, Impact.” In the next 2 grant cycles, Creative Capital is seeking proposals for new artistic work that address social, economic, and environmental justice, and advance the global dialogue around the sustainability of artists, our communities, our planet, and beyond.

This year, artists will be able to submit applications for their projects in Performance, Technology, and Literature.

Creative Capital is one of the only non-profit organizations to offer awards to individual artists through an open application process; therefore, it is very competitive, with less than 1% of applicants receiving awards. Creative Capital provides each funded project with up to $50,000 in direct funding, and career development services valued at $45,000.

In recent years, more than 75% of awardees have been artists of color—including Black, Latinx, Asian, and Indigenous artists—of all ages, abilities, and regions across the United States.

If you have any questions, please don’t hesitate to reach out to us.
emerson.edu/orcs
Follow us on Twitter: @Emerson_ORCS

Faculty Spotlight: January 2022

The Office of Research and Creative Scholarship has been spotlighting faculty on Twitter. Follow @Emerson_ORCS to see our Faculty Spotlight posts.

https://twitter.com/Emerson_ORCS/status/1480587875955662863
https://twitter.com/Emerson_ORCS/status/1480965971510808576
https://twitter.com/Emerson_ORCS/status/1481671885255553024
https://twitter.com/Emerson_ORCS/status/1484192331289055232
https://twitter.com/Emerson_ORCS/status/1486023559935930370
https://twitter.com/Emerson_ORCS/status/1486747832057012230

Presidential Fund for Curricular Innovation (PFCI): Now Accepting Applications for 2022-23 Curriculum Internationalization and Inclusion Studio

Description

Internationalization, diversity, equity, and inclusion are strategic priorities for Emerson. Emerson’s Strategic Plan defines Internationalization as the commitment to “mutually beneficial engagement with the global society in which we participate, and to ensuring that all members of our community are prepared to thrive in that society.” Similarly, Emerson’s dedication to diversity, equity and inclusion is rooted in the belief that “institutional and academic excellence are not possible without full engagement with diversity across all areas of the College.” Academic Affairs, with the support of the Academic Cabinet and faculty leadership, have identified academic and inclusive excellence as priorities for the College.

Inclusive approaches to curriculum development and equitable pedagogical practices help ensure that learning experiences at Emerson are intentionally designed and facilitated to meet the needs, interests, and goals that foster student success in a culturally diverse and global society. The President’s Fund for Curricular Innovation will support faculty participation in a Curriculum Internationalization and Inclusion Studio for 2022. The goals of the Studio are to:

  • Build our collective capacity to internationalize and diversify the curriculum and to promote more expansive and equitable approaches to teaching/learning;
  • Develop and refine specific courses, with corresponding pedagogical methods that contribute to these aims;
  • “… encourage[s] new ways of thinking, [and] incorporate[s] new methodologies, so that different epistemological questions are raised, old assumptions are questioned, subjective data sources are considered, and prior theories either revised or invalidated” (Marchesani & Adams, 1992).

Ultimately, the aim is to offer curricula that assists students with developing the required critical consciousness, values, awareness, skills and knowledge of differences to thrive as culturally competent, global citizens.


Stipends and Other Resources

Each faculty member will receive a stipend of $1,200 for creating new curriculum. Faculty members selected for the Studio will have the opportunity to apply for further funding for project-related expenses (travel, funds to hire student assistants, materials, etc.).

Note: Stipends are paid as additional compensation and are subject to applicable state and federal payroll taxes. Stipends will be paid in two installments at the end of the summer.


Studio Format and Schedule

Between April and May of 2022, accepted faculty members will participate in a series of individual and/or small group meetings, during which they will develop their projects, be in dialogue with each other and enhance their capacity to serve as a resource for colleagues interested in internationalizing and/or diversifying the curriculum.

Faculty members are expected to work on their projects throughout the summer of 2022. Each team member will receive a $1,200 stipend, paid in two installments, beginning in August.

In the Fall of 2022, faculty members will provide an update on the status of their project development or implementation.

The intention of this program is to support work that will become a vibrant and enduring part of the Emerson curricula. Admission to the Studio is an important step toward that end. All new curriculum will also need to be approved through regular college/departmental processes.


Eligibility

All full-time Emerson College faculty members are eligible to apply. Individual full-time faculty may apply to create new courses or to revise existing courses, or they may create a team proposal that affects curricula in several courses. Teams must be led by a full-time faculty member and may include one affiliated faculty member as a team member.

NOTE: Faculty members may apply to the PFCI and the Diversity Fellows Program in the same cycle, so long as the applications are for separate and distinct projects.


Evaluation Criteria

Project proposals must:

  1. Contribute demonstrably to the internationalization and/or diversification of the curriculum and teaching and learning at Emerson College. 
  2. Be submitted by Emerson College faculty members.
  3. Articulate a clear project, including:
  4. A rationale for its development;
  5. The strategy for internationalizing/diversifying the curricula. How will you introduce new materials, pedagogical methods, and new learning goals?
  6. The work plan and timeline for its development and implementation (i.e. if you are developing or revising a course or course module, specify when you propose to teach it);
  7. An assessment plan; markers of success over time; and
  8. The steps and timeline of necessary curricular approvals and any cross-registration(s);
  9. A plan for sustained engagement of the goals or project within the course, department or school.

Selection Process

Proposals will be reviewed by the Selection Committee, which is co-chaired by the Vice Provost for Internationalization and Equity and the Director for Faculty Development and Diversity. The Selection Committee (including academic deans) will share their decisions with the Provost for review.


Application Timetable

  • January 28, 2022 — Application period opens
  • March 14, 2022 — Application period ends
  • April 29 – May 3, 2022 — Applicants notified of results

Application Form

  1. Eligible faculty members can access the application form here via Google Forms.
  2. One application form per team should be completed and submitted.
  3. After you submit your proposal, you will receive a copy of your responses via email, and will have until March 14, 2022, to make any changes.
  4. During the 2022 proposal cycle, the PFCI Selection Committee will prioritize proposals that center pedagogical practices and curricula emphasizing diversity, equity, and inclusion as fundamental elements of learning experiences.

Application Questions

Applicants should be ready to answer the following questions on their applications:

  1. Please list the name, rank, and department for each faculty member associated with the proposed course or project.
  2. Please provide brief curriculum vitae—no more than 2 pages each–for each applicant or team member. These must be combined and submitted as one document.
  3. Indicate which strategic priority your proposal will address (internationalization or inclusive excellence).
  4. Course/Project Title
  5. Course/Project Summary (1500-character limit)
  6. Project Description – Please be as specific as possible:
    1. The rationale for your project, a statement of how your project will contribute to internationalizing/diversifying the College curriculum.
    1. The pedagogical approaches to be employed (i.e. methods, strategies, new learning goals, etc.) 
    1. If the proposal is for a team project, detail the role of each person on your team, and the overall contribution that person will make to the project.
    1. Provide a work plan and timeline for the life of this project based either on the work of the single person submitting this proposal, or the work of each named team member.  Please include key benchmarks for each person’s progress.
    1. A clear statement on when the course/project will be implemented. If you are developing or revising a course, specify when you plan to teach it.
    1. Markers of success over time. How will you know that your project has had an impact on the curriculum?  On student learning?
    1. For any project proposing the creation of a new course, share your department’s curricular review and approval process.
  7. Map any curricular review and approval process needed to implement the innovation and include a timeline.

Contact Information

Questions can be directed to Dr. Anthony Pinder, Vice Provost for Internationalization & Equity, and Dr. Tuesda Roberts, Director for Faculty Development and Diversity.

New IRB Guidance on Compensation for Human Subjects

ORCS and the Office of Finance are currently developing a dedicated policy on how to pay human subject participants in IRB-approved research at Emerson College. In the interim, we have added new guidance on this topic to the Institutional Review Board’s home page, entitled Compensation for Human Subjects. The contents of this section is reproduced below.

As always, please feel free to contact ORCS should you have any questions.

Compensation for Human Subjects

A research protocol may offer compensation to human subjects for their participation. Researchers who are conducting sponsor funded research or internally funded research are responsible for ensuring that subjects are eligible to receive payments (in accordance with US Tax and Immigration laws) and for ensuring that the payment process is appropriate. The following section outlines how human subjects can be compensated.

Compensation and Consent Considerations

Payments or non-monetary rewards may be given to subjects as remuneration for time and inconvenience of participation in research studies, as well as an incentive to participate. Compensation can include monetary (gift cards, vouchers, etc.) and/or non-monetary (gifts/promotional items, etc.) remuneration.

There are two ways in which compensation can be problematic:

  • Undue influence: An offer of excessive or inappropriate compensation is made in order to obtain compliance.
  • Coercion: An overt or implicit threat of harm/negative consequences is intentionally presented by one person to another in order to obtain compliance.

Protocol and Consent Considerations: The protocol application should fully describe the plan for compensation of subjects as well as the reasoning behind the amount, method of payment, proration and scheduling of payment, and any other terms of compensation — for example, what happens if a subject withdraws his or her participation. All of this information should be included in the informed consent process. It is also appropriate to disclose possible compensation in recruiting and advertising materials. 

Amount of Payments

Compensation should be appropriate for the time and effort subjects devote to participation. The level of payment should not be high enough to cause subjects to accept risks that they would not otherwise accept or participate in activities to which they would otherwise strongly object based on personal values or beliefs.

Some researchers may base the payment amount on the acceptable average wage in the location where the research is conducted or for the specific study population. This is often an acceptable level of payment that does not exert undue influence. When hourly payments are not suitable or feasible, compensation may be task- or procedure-specific (for example, some studies pay subjects per sample collection or survey).

Methods of Compensation

Emerson College facilities the payment of human subjects by researchers through the following methods (in order of institutional preference):

  1. Payments to Participants via Online Survey Platforms. For protocols that solicit participant responses via a College-approved online survey platform –such as Qualtrics– a researcher may elect to have the platform pay Human Subjects directly for their participation. For more information on using Qualtrics through Emerson’s site license, click here.
  2. Tangible Items/Gifts are non-cash items given to human subjects in recognition of their participation in a protocol. Examples include Examples include: books, trophies, plaques, event tickets, food, Emerson logo items, memento items, pens, pennants, or similar items. Gift items may be purchased via the Workday Marketplace, or submitted for reimbursement via an Expense Report (subject to the College’s purchasing and reimbursement policies). 
  3. Gift Cards are “cash equivalents” that can be used to purchase merchandise or which can be easily converted to cash.

Gift card payments are reportable as miscellaneous income to the IRS. It is strongly recommended that a researcher contact the Office of Research and Creative Scholarship for assistance with acquiring gift cards for human subject payments. Gift cards being held in reserve may be stored securely in a fireproof safe by the Office of Finance, upon request.

Prohibition on the Use of Personal Funds. Under no circumstances should researchers use their personal funds to compensate human subjects. These cannot be reimbursed under Emerson’s accounting rules. 

Tracking Human Subject Payments

Researchers on an IRB-approved protocol must maintain a payment log for all payments made to human subject participants. Researchers must record the following information for each Payment to an individual:

  1. Full legal name
  2. Active phone number or email
  3. Date, amount, and method of payment

For protocols that pledge confidentiality to participants, the researcher should use a coded identifier in place of an individual’s name, using the same identifier consistently for each participant. However, the researcher must also record sufficient information so that an individual can be contacted by Emerson for IRS-required information when the $600 threshold is reached.

Tax-Reporting Requirements and IRS Obligations of the College

The IRS treats monetary human subject payments (gift cards or gift certificates) as taxable income to the recipient. This means the recipient is supposed to report the payment when they file a personal tax return at the end of the year. 

As the payer, Emerson must adhere to IRS regulations. The tax treatment of human subject payments depends on the amount paid, the recipient’s tax status, and whether the study takes place inside or outside the U.S.

If Emerson issues $600 or more in Human Subject Payments to an individual in a calendar year, the College is required to report the payments to the IRS and issue the recipient a Form 1099.

Pursuant to the above, Emerson must collect a completed and signed Form W 9 from an individual when they receive $600 or more in Human Subjects Payments in a calendar year. Participants should be notified of this requirement in the Informed Consent Form. 

Payments to human subjects facilitated by a third-party data-collection platform, such as Qualtrics, are typically exempt from the above rule, but must still be logged by the researchers. 

Further Guidance on Paying Human Subjects

For further information, policies and procedures on compensating human subjects, please contact the Executive Director for the Office of Research and Creative Scholarship. A dedicated policy to this topic, Payment of Human Subjects Participants in Research, is forthcoming from the College.

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