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- Gift Cards – are considered cash equivalent. Throughout this policy the term “gift card” shall include gift certificates, electronic gift cards, virtual cards, store-value card, or a prepaid credit card except where specified otherwise.
- Custodian/Study Coordinator – the person responsible for disbursing, collecting, reconciling and submitting the gift card supporting documentation to Accounts Payable.
- Institutional Review Board (IRB) – the administrative body responsible for protecting the rights and welfare of human subjects participating in research activities conducted by the University.
- Tax Identification Number (TIN) – A Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (IRS) in the administration of tax laws. It is issued either by the Social Security Administration (SSA) or by the IRS. A Social Security number (SSN) is issued by the SSA whereas all other TINs are issued by the IRS.
- United States Person– for the purpose of this policy is a citizen of the United States (U.S.), an entity or a resident alien for U.S. tax purposes.
- Non-U.S. Person – for the purpose of this policy is a nonresident alien individual, a non-U.S. entity and any other person that is not a U.S. citizen. U.S. law treats U.S. persons and foreign persons (non-U.S. persons) differently for tax purposes. Therefore, it is important to be able to distinguish between a U.S. person and non-U.S. person.
- Principal Investigator – the Rowan faculty or staff that is identified as the Principal Investigator, Project Director, or Co-Principal Investigator named in the award, agreement or contract that is the steward of the sponsored project funds and overall responsibility for the financial and technical aspect of sponsored human subject research. This individual may be considered the Study Coordinator in the ClinCard system.
- Gift Card Request Form – This form will be used to request pre-approval for all gift cards in accordance with the Gift Card Policy. The purchase and use of such items requires strict accountability – gift cards may only be used for prizes and awards or to compensate human subject research participants.
- Gift Card Recipient Log – This form is used to track multiple gift card recipients by the custodian/study coordinator in accordance with the Gift Card Policy. This form must be utilized for all gift card recipients with the exception of ClinCard studies. The form must be submitted to Accounts Payable within 30 days or sooner from the end date of the event/study/program. This form is also used to issue Form 1099 to the recipient, if required. The form must be completed in its entirety.
- Gift Card Payment AcknowledgeAcknowledgment – This form is used to certify that the custodian/study coordinator issued a gift card to a recipient in accordance with the Gift Card Policy. This form must be utilized for all other gift card recipients. ClinCard studies may use this acknowledgment form for research participant certification. The form must be submitted to Accounts Payable within 30 days or sooner from the end date of the event/study/program.
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