According to the Uniform Guidance, tuition remission for students is an allowable direct charge on federal grants and contracts. For institutions of higher education, fringe benefits in the form of undergraduate and graduate tuition, or remission of tuition for individual employees, are also allowable, provided such benefits are granted in accordance with established university policies, and are distributed to all non-federal entity activities on an equitable basis.
The following conditions must be met in order for the student to be eligible for tuition from grants and contracts:
The student is performing research services that are necessary for the completion of the grant or contract objectives.
During the academic period, the student is enrolled in an advanced degree program at the University of Houston, and the activities of the student in relation to the award are related to the degree program.
The total amount of compensation, including tuition paid to or for a student, is reasonable for the services performed and is conditioned explicitly upon the performance of necessary work; and
Tuition remission and other support is provided in accordance with the established educational institutional policy.
Graduate Student Tuition Fellowship (GTF) - Budget as Fringe Benefit
The university offers its graduate students a Graduate Student Tuition Fellowship (GTF) that covers the cost of in-state tuition and required (mandatory) fees. Detail about the GTF criteria can be found here. The GTF funding supports the strategic priorities of the University of Houston and funds only the following graduate students:
- Doctor of Philosophy (Ph.D.)
- Masters of Fine Arts (MFA)
Research Assistants who are employeed and paid by the university, and are placed on the job code 3081-Research Assistant/Tuition Eligible (RA/TE), will receive the Graduate Tuition Fellowship from the university. A set monthly amount (5% of salary) is deducted from the cost center the student is paid on and placed into a pool that is used by the university’s Dean of Graduate School to support the cost of the program.
Graduate Student Tuition - Budget as Other Direct Cost
- In circumstances where sponsors allow for full tuition and fees, the amount must be budgeted at the proposal stage either as a sponsor paid cost or as cost sharing when the student will receive tuition assistance directly from the university. Tuition and fees charged in this manner are exempt from indirect costs (IDC).
- In circumstances where sponsors have an explicit policy stating that tuition charges are not allowed on grants and contracts, the university may provide comparable tuition scholarships for students supported on such grants and contracts as cost-sharing contribution by the university. Note that the 5% tuition fringe (mentioned above) will be recovered from these awards for eligible students as part of their fringe benefit.
- When tuition is charged to grants and contracts, it must be charged under budget account B5022 (Tuition and Fees) using the account codes listed below and it should be at the same level as the university provides under the GTF program.
- 55320 - UH-Tuition/Mandatory Fees Undergraduates- To record payment of tuition and mandatory fees for undergraduate students working on sponsored projects, paid by sponsored projects. Restricted to use in sponsored project cost centers, fund group 5. FOR UH USE ONLY.
- 55321 - UH-Tuition/Mandatory Fees Graduate Students (MS) - To record payment of tuition and mandatory fees for graduate students (not PHD and MFA) working on sponsored projects, paid by sponsored projects. Restricted to use in sponsored project cost centers, fund group 5. FOR UH USE ONLY.
- 55322 - UH-Tuition/Mandatory Fees Graduate Students (PHD) - To record payment of tuition and mandatory fees for PhD students working on sponsored projects, paid by sponsored projects. Restricted to use in sponsored project cost centers, fund group 5. FOR UH USE ONLY.
- 55323 - UH-Tuition/Mandatory Fees Graduate Students (MFA) - To record payment of tuition and mandatory fees for graduate students (not PHD and MS) working on sponsored projects, paid by sponsored projects. Restricted to use in sponsored project cost centers, fund group 5. FOR UH USE ONLY
- NIH requires that the total Graduate Research Assistant compensation (the sum of stipend plus the tuition remission and associated allowable fees) not exceed the Year 0 Postdoc salary (currently $42,840).
- All months of the semester for which tuition is being charged to the grant must be within the grant's period of performance.
- The tuition payment form should be completed and attached to the SC Voucher paying for the tuition.
Fellowships and Trainees- Budget as stipend, tuition and other educational cost.
In addition to tuition assistantship, students may receive scholarships and fellowships from awards when the purpose of the grant is to provide training to selected participants and the charge is approved by the awarding agency.
- Scholarships and fellowships should be charged under budget node B5069 (Scholarships & Fellowships).
- For training and scholarship grants on which a fellowship or scholarship is awarded for training and not employment, the full tuition, mandatory fees, and allowance represented on the award can be charged to the grant.
Participation Cost (not tuition)- Budget as participation cost
See the participation cost guidance for trainees budgeted in this manner.