I. GENERAL
These G/L accounts should be used for all financial assistance given to students of Duke University for which the performance of services by the recipient is not required except in the case of Tuition Remission which is defined below. Payments using non Tuition Remission G/L accounts are normally made through the Monthly Withholding Exempt system. If services are required from the student in order to receive the financial assistance, use the appropriate salary and wage 60xxxx, Payroll Costs G/L account and the proper Tuition Remission G/L.
"Student" refers to a person working toward a degree at Duke University whose primary purpose is to be a student at Duke University. A person who is primarily an employee and working toward a degree on a part-time basis is not classified as a "student" by this definition. However, graduate or professional school students will still be considered "students" if they are registered for (1) a minimum of three units after passing the preliminary examination for a doctoral degree or (2) less than nine units to complete requirements for a master's degree.
II. DEFINITION OF TERMS
A. SCHOLARSHIPS, FELLOWSHIPS AND TUITION REMISSION - TUITION AND FEES
Financial assistance for tuition and fees (student fees, books, supplies and equipment required for their courses) from non-governmental sources to students, awarded principally on the basis of merit or scholastic competition although financial need may be considered in determining the amount of the scholarship or fellowship. Tuition Remission is awarded to graduate/professional students performing necessary work on either sponsored or non sponsored research or teaching agreements.
B. SCHOLARSHIPS AND FELLOWSHIPS - STIPEND (NON-TUITION & RELATED FEES)
Financial assistance for educational purposes other than tuition and fees (i.e., living expenses while a student) from non-governmental sources, awarded principally on the basis of merit or scholastic competition although financial need may be considered in determining the amount of the scholarship or fellowship.
C. FEDERAL AWARDS - TUITION, FEES AND TUITION REMISSION
Financial assistance for tuition and fees (student fees, books, supplies and equipment required for their courses) from governmental sources. Tuition Remission is awarded to graduate/professional students performing necessary work on either sponsored or non sponsored research or teaching agreements.
D. FEDERAL AWARDS - STIPENDS (NON-TUITION & RELATED FEES)
Financial assistance from governmental sources awarded to students for their general support other than tuition and fees during their period of training.
E. RECIPIENT DESIGNATED
Financial aid for students who are specifically designated by the donor to be the recipient of such assistance.
F. RECIPIENT UNDESIGNATED
Financial aid for students who are designated by Duke University as the recipient of such assistance.