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International Activities
In order to comply with federal reporting requirements the University requires information related to international expenses. In an effort to collect the required information in a timely and efficient manner, this information is requested when processing expense reports and check requests. Definitions of an international and a domestic expense follow.
International expense generally refers to any goods or services used (it doesn’t matter if they are purchased in the US) 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.
Domestic expenses generally relate to activities conducted within the U.S. For example, expenses related to visitors traveling to the US 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.
FAQs
For a specific University business trip, the primary country of activity is the country related to the primary purpose of the trip. With respect to a trip involving travel to more than one country, please also indicate the country which represents the secondary purpose of the trip.
While we recognize that individuals may conduct multiple activities in a country, we are requesting only the primary purpose for traveling to the primary country and likewise, if more than one country is visited on a trip, we are also requesting the primary activity for traveling to the second country. We are NOT asking for any information beyond the first two primary countries visited and the primary activities conducted in each of those countries.
Yes, travel expenses incurred in the U.S. are considered international expenses if the expenses relate to travel to or from outside the U.S. to conduct an activity outside the U.S. For example, a limo ride from New Haven to JFK to catch a flight to London to speak at a conference is treated as an international expense.
No, these expenses, even those incurred outside the U.S. or related to a non U.S. individual, would not be considered related to an international activity and should be considered domestic expenses.
Expenses incurred in the U.S. are generally not considered international expenses. However, if the expenses relate to goods or supplies that will be used outside the U.S., the expenses will be considered international expenses. For example, the cost of books or supplies that are purchased in the U.S. and that will be used outside of the U.S. for an international activity are considered international expenses.
You should select the activity listed that most closely matches the activity for the country visited. If the activity is not listed then select the activity “Other mission related activities”. There is no wrong answer. You should use your best judgment in selecting the activity.
All expenses related to activities conducted in the U.S., including travel expenses from and back to the United Kingdom should be classified as domestic. However, expenses related to the activities of the consultant while in the United Kingdom or other countries should be classified as international expenses.
Someone might want to ask – “Where will the activity be performed or conducted?” If the activity will take place in the U.S., then the costs or expenses relating to that activity should be classified as domestic including all costs and expenses to travel to and from the U.S. If the activity will take place outside of the U.S., then the costs or expenses relating to that activity should be classified as international, including travel expenses to and from the non U.S. location.
Expenses relating to Canada and Mexico should be classified as an international Report Type. However, if these expenses include travel, you must use the domestic expenditure types in order to comply with federal agency guidelines.
International Activities Definitions
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.