International Transactions

International expense refers to any goods or services used (it doesn’t matter if they are purchased in the U.S.) in a country outside the United States or any expense related to travel for activities conducted outside the United States. For example, supplies purchased in the U.S. but shipped and used for activities conducted outside the U.S. are considered international expenses. Also, a limo expense incurred to travel to JFK to board a flight to London to speak at a conference represents an international expense. Likewise, a hotel expense while in London to speak at a conference is an international expense.

With respect to awards, prizes, stipends, fellowships, research grants and other similar payments (see grantmaking definition, below), an expense is international if, i.) in the case of an individual recipient, the activity is being conducted outside the U.S. or ii.) in the case of other recipients (e.g., partnership, corporation, governmental entity or agency), the recipient is not created or organized in the U.S. or under the laws of the U.S. or is not classified as a U.S. agency or governmental unit.

Domestic expenses relate to activities conducted within the U.S. For example, expenses related to visitors traveling to the U.S. to teach or speak at Yale represent domestic expenses. Likewise the cost of staff working in the U.S. on an international program represents a domestic expense.

With respect to awards, prizes, stipends, fellowships, research grants and other similar payments (see grantmaking definition, below), an expense is domestic if, i.) in the case of an individual recipient, the activity is to be conducted in the U.S. or ii) in the case of any other recipient (e.g., partnership, corporation, governmental entity or agency), the recipient is created or organized in the U.S. or under the laws of the U.S. or is classified as a U.S. agency or governmental unit.

Unless otherwise provided, includes the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, the Commonwealth of the Northern Mariana Islands, Guam, American Samoa, and the United States Virgin Islands.

Activities undertaken to induce potential donors to contribute money, securities, services, materials, facilities, other assets, or time. They include publicizing and conducting fundraising campaigns; maintaining donor mailing lists; conducting fundraising events, preparing and distributing fundraising manuals, instructions, and other materials; professional fundraising services; and conducting other activities involved with soliciting contributions from individuals, foundations, governments, and others. Fundraising activities do not include gaming, the conduct of any trade or business that is regularly carried on, or activities substantially related to the accomplishment of the organization’s exempt purpose (other than by raising funds).

Grantmaking includes awards, prizes, cash allocations, stipends, scholarships, fellowships, research grants, and similar payments and distributions made by the University. Awards to University employees must be processed using the University’s payroll system.

Includes any activities related to investments of the University’s endowment. (Note: this category is typically used for expenses related to Investments Office staff.)

Activities related to a study abroad program or a similar educational program for undergraduate as well as graduate students. Examples of study abroad programs include Peking University- Yale University Joint Undergraduate Program, Yale-in-London, and summer sessions.

Academic collaborations include both formal University agreements to work with academic or research institutions on specific projects and informal faculty and staff efforts to share and discuss research projects, papers, etc. with colleagues at institutions outside the U.S. Faculty members from two separate institutions teaming up together to work on a paper or discuss an academic topic is an example of an academic collaboration.

Research includes all types of research such as basic research, clinical research, field research and department research.

Participation in training activities or clinical practice activities such as patient care.

Activities which promote communication about Yale with its alumni and foster and strengthen a connection with the University. Examples of alumni relations include AYA travel programs, hosting reunions, etc.

Activities related to the admission of students, including holding information sessions, interviewing applicants, etc.

An exchange of students, athletes, musicians between two countries to promote cultural understanding. Examples of cultural exchanges include loans of art work to non U.S. institutions, international tours conducted by Yale singing groups, etc.

Faculty or staff that serve as instructors or teachers at academic institutions outside of the U.S.

Participation in an academic conference, seminar, etc. as a speaker or lecturer in addition to possibly attending.

Attending an academic conference, seminar, etc. as a participant only.

Any program service that is not described in any of the above program service categories.

Any trade or business, the conduct of which is not substantially related to the exercise or performance by the University of its charitable, educational, or other purpose or function constituting the basis for its exemption.

Please contact the Finance Systems and Solutions at askfinance@yale.edu or 203-432-5394 with questions.