Davidson College researchers (faculty and staff) sometimes provide incentives to research participants in the form of gift cards, goods, or cash. The most typical reimbursements are:
The Internal Revenue Service (IRS) requires Business Services to report compensation to all individuals who receive more than $600 in a calendar year. However, providing Business Services with the names of research participants would violate the confidentiality that researchers agree to provide for participants. Also, it is sometimes impossible to know the names (e.g., anonymous surveys).
The purpose of this policy is to enable researchers to protect the identity of research participants but, in the event of an external audit of Business Services, have a provision for providing required documentation.
Researchers will keep receipts for four years in case Davidson College is audited and the researchers need to produce the receipts. Producing receipts in the case of an audit complies with information on consent forms that names will be disclosed only when "required by law."
The director of Grants and Contracts in consultation with the chair of the Human Subjects Institutional Review Board (IRB) and Business Services shall oversee this policy and review it at least once every two years. Changes to this policy shall be made in accordance with the college's Policy on Policies.
Adopted: October 14, 2015
Last Reviewed: June 6, 2017