Payment Type Descriptions

Examples of service payments include amounts paid to a guest lecturer, speaker or conference participant for independent personal services (e.g., honoraria and other consulting or speaking fees paid to an independent contractor).

Documentation required is based on the location of the services performed.

A substantiated expense reimbursement is a University business expense paid to or on behalf of an individual pursuant to established University policies. A Meals and Incidental expense per diem is an established allowance for meals and related incidental expenses. A per diem may be used in lieu of actual expenses. Refer to University Policy 3301 Traveling on University Business.

Documentation required is based on the location of the associated activity.

Examples of service payments include amounts paid to a guest lecturer, speaker or conference participant for independent personal services (e.g., honoraria and other consulting or speaking fees paid to an independent contractor).

A substantiated expense reimbursement is a University business expense paid to or on behalf of an individual pursuant to established University policies. A Meals and Incidental expense per diem is an established allowance for meals and related incidental expenses. A per diem may be used in lieu of actual expenses. Refer to University Policy 3301 Traveling on University Business.

Documentation required is based on the location of the services and activities performed.

Royalties are amounts paid for the right to use intangible property such as copyrights, patents, models, designs, secret processes or formulas, trademarks etc.  Royalties are sourced (U.S. or foreign source) based on the location of where the royalty is exercised.  In the case of software, the location the royalty is exercised is generally where the software is loaded, whether on a computer, server, or used via the internet.

License fees are typically paid for the right to use something, such as a software program for a period of time or a number of logins, etc.  A license fee is just another name for royalty - the right to use someone else’s work or intellectual property.

Fellowship or scholarship is generally an amount paid to, or a payment allocated for the benefit of, an individual to aid him in the pursuit of study or research that does not require the performance of a service.

Documentation required depends on the location of the research or other scholarly activity.

A prize or award is generally a payment that is based on a past accomplishment or activity.

Documentation requirements are based on the location of the payor (e.g., Yale University).