Download Research Corporationof the University of Hawai‘i2.007 Tax Treatment of Compensation (Services, Rents, and Royalties)This policy addresses the tax treatment of compensation (compensatory payments) paid to individuals and entities for services, rents, and royalties. Payments for related business expenses are addressed in Policy 2.008 Tax Treatment of Business Expenses (Service-Related).This policy does not apply to … Continue reading “2.007 Tax Treatment of Compensation (Services, Rents, and Royalties)”

Download Research Corporationof the University of Hawai‘i2.407 Liability Waivers I. OverviewWhen an inherent or potential hazard and/or dangerous condition exists in an extramurally sponsored activity, appropriate rules of conduct should be adopted, posted, and, if appropriate, issued to each participant. Additionally, participants in extramurally sponsored activities involving inherent or potential hazards and/or dangers, should also … Continue reading “2.407 Liability Waivers”

Download 2.703 Employee Business Expense Reimbursements (AFP Form)   Details of Policy Use the Authorization for Payment (AFP) Form to reimburse RCUH or UH employees for small, out-of-pocket program purchases made using their personal funds. A single transaction may not exceed $500 including taxes, deposits, and other surcharges. An original receipt is required. If the … Continue reading “2.703 Employee Business Expense Reimbursements (AFP Form)”

Download General Terms and Conditions Applicable to All Purchase Orders1. INVOICES must be rendered in duplicate not later than the day following shipment. In accordance with Sections 1.6047-1.6050 of the IRS Code, Vendor shall provide the Research Corporation of the University of Hawaii (RCUH) with its Federal Taxpayer Identification Number and its (a) Hawaii General … Continue reading “Attachment 31 General Terms & Conditions Applicable to All Purchase Orders”

Download Tax Treatment of Business Expenses (Service-Related) Decision TreeStart HereRefer to Policy 2.005 Identifying the Type of Expenditure for Purposes of Determining Tax Treatment, and Policy 2.006 Tax Treatment of Non-Service Financial Assistance for Individuals.Is the expense (e.g., airfare, lodging, meals, No or any other type of reimbursement or allowance) being incurred as part of … Continue reading “Tax Treatment of Business Expenses (Service-Related) Decision Tree”

Download Individual Cash Advance Request Form(for use in connection with research activity conducted in foreign countries)The terms on page 2 are an integral part of this form. PI Name Custodian Name (if applicable)Advance Amount Advance Period (to/from)Account Number Account TitleDescription of Research ActivityAdvance Budget by Expense Category (attach additional sheets, as necessary)Justification for Cash Advance … Continue reading “Attachment 48 Individual Cash Advance Request Form”