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Payments to Human Subjects

From Appalachian State University Policy Manual

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Policy ____ [Number from Table of Contents]

1 Introduction

Appalachian State University has a responsibility and a requirement to maintain a specified level of confidentiality, and in some instances, total anonymity, in research involving the use of human subjects. In addition, it is important to maintain appropriate business practices in payments to these subjects. The University has set practices for handling various types of payments and the Internal Revenue Service (IRS) may require reporting of these payments. Payment is defined as any type of remuneration including, but not limited to: cash, gift certificates, or other items of value.

The University must obtain the subject’s name, Social Security number/Banner ID and address in order to conform to certain IRS reporting requirements. The informed consent document and process for research studies involving payment to human subjects must provide information to the subject regarding the need to disclose name, Social Security number/Banner ID, and address to the University for payment purposes.

2 Scope

3 Definitions

3.1 Definition phrase or word

Definition summary

4 Policy and Procedure Statements

4.1 Example policy 1

4.2 Example policy 2

5 Additional References

6 Authority

7 Contact Information

8 Effective Date

9 Revision Dates