Hi Annette,
Your subjects probably aren't children (at least you didn't mention it), but this can 
also work for college students--I have gotten gift certificates ($1 each) at the local 
ice cream parlor. They love it. It makes it a whole lot easier. I feel for you--it 
sounds like a real headache. I can't imagine there being withholding on $1, that just 
doesn't make sense to me. But then, not much does in our government these days.
Carol



-----Original Message-----
From:   Annette Taylor, Ph. D. [mailto:[EMAIL PROTECTED]
Sent:   Fri 4/9/2004 5:05 PM
To:     Teaching in the Psychological Sciences
Cc:     
Subject:        paying subject fees
Hi tipsters:

First I apologize for anyone getting this twice as I am cross-posting....

Although paying participants for their participation in studies is a common 
enough practice (although it wasn't too horribly long ago it was the other way 
around!), our university seems to be befuddled by the logistics. 

They can't figure out what to accept as a 'receipt' and how to reimburse me. 
Furthermore, they suggested that every participant, including the very many 
who are getting paid just $1 must fill out paperwork for IRS withholding 
purposes! Yikes! They prefer I get them gift certificates for which I can 
submit a receipt. 

I'm not sure what the point is because certainly, if I were even able to get 
$1 gift certificates, how would they know who really got them anyway? This 
seems to be a bit ridiculous.

I have just had each participant sign a short preprinted receipt with the 
amount they earned (they can actually earn $1, $5 or $10 but most only get the 
$1 amount), the date, and their signature, and the research assistant's 
signature.

Does anyone have administrative experience, and can help me guide our accounts 
payable folks through a normal process of paying subject fees. Also, some 
guidance on what constitutes acceptable record-keeping in light of trying to 
keep things anonymous/confidential!

thanks

Annette

Annette Kujawski Taylor, Ph. D.
Department of Psychology
University of San Diego 
5998 Alcala Park
San Diego, CA 92110
[EMAIL PROTECTED]

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