Participant Support are costs for items such as stipends, per diem, travel costs (Fly America Act applies), and/or fees paid to or on behalf of participants or trainees in connection with meetings, conferences, symposia, or training projects. These costs must be requested in the proposal and approved in the sponsored award budget.
Funds provided for participant support may not be used by grantees for other categories of expense without the specific prior written approval of the sponsoring agency.
Detailed information is available on the Participant Support Guide. Please contact the Office of Sponsored Programs for additional assistance.
Who is a Participant?
A participant is a non-Mason employee who is a recipient of a service or training session associated with a workshop, conference, seminar, symposium or other information sharing activity funded by a sponsored award. Graduate assistants and student wage positions receive a W-2 from the university and therefore are treated as Mason employees.
Participants do not perform work or services for the project or program other than for their own benefit. These participants are not required to deliver anything or provide any service to the university in return for these support costs.
A participant support allowance payment is provided to help defray personal expenses such as meals, incidentals and minimal transportation costs incurred by a participant. Payments issued from this form will be subject to tax reporting. The Travel Reimbursement process should be used for significant travel costs.
Payments to US Citizens/Permanent Residents
Participant support allowance payments are processed in Accounts Payable with the Request for Participant Support Allowance Payment. An eVA order is not required. Only a fund number (not an organization number) may be charged.
Required Process:
- Complete the following documentations:
- Request for Participant Support Allowance Payment.
- All payees must have a G#. To register with Mason and obtain a G#, the payee must complete the Commonwealth’s Substitute W-9 form, W-8BEN form, or W-8BEN-E and submit the completed form through the vendor portal located here: /purchasing/do-business-with-mason/.
- Participant documentation. The type of documentation will vary with the project. Examples include welcome letter, participant invitation, offer letter, memo from PI or project award letter/budget.
Note: Participant support allowance payments to individuals who are U.S. Citizens or Permanent Residents must be reported to the Internal Revenue Service on IRS Form 1099MISC if total payments during the calendar year equal or exceed $600.
Payments to a Non-Immigrant VISA Holder
Payments to a Non-Immigrant VISA Holder for Participant Activities Conducted in the U.S.
- Complete the following documentations:
- Request for Participant Support Allowance Payment.
- IRS Form W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding.
- Participant documentation. The form of this documentation will vary with the project. Examples include welcome letter, participant invitation, offer letter, memo from PI or project award letter/budget.
Payments to Non-U.S. Citizen OR Non-Immigrant VISA Holder for Participant Activities Conducted Outside the U.S.
- Complete the following documentations:
- Request for Participant Support Allowance Payment.
- Statement for Educational Activities Performed Outside the U.S.
- Participant documentation. The type of documentation will vary with the project. Examples include welcome letter, participant invitation, offer letter, memo from PI or project award letter/budget.
Note: Generally, Non-Immigrant VISA holders will receive an IRS form 1042S and a thirty percent (30%) tax may be withheld from all payments unless the individual is eligible to claim a tax treaty exemption. If tax is being withheld and the PI chooses to gross up the reimbursement, it must be charged to a non-sponsored source.