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NIH Recipient Institutions' Reporting of Monetary Donations That Support Research

Recipient institutions that receive funding from the National Institutes of Health (NIH) play a key role in protecting the integrity and security of U.S. biomedical research, in part, by identifying investigators' Other Support (which includes all resources made available to an investigator in support of and/or related to all of their research endeavors) and reporting this information to NIH during the grant award process. Recipient institutions' failure to comply with these reporting requirements hinders NIH's ability to conduct effective oversight. When an investigator receives a monetary donation where there is no expectation of anything in return (e.g., time, services, specific research activities), NIH considers this a gift and does not require recipient institutions to report it as Other Support. However, NIH has not issued specific guidance to recipient institutions on how specific and/or explicit the donor's expectation must be for such funds to be considered Other Support and not a gift. This evaluation will identify how recipient institutions determine whether monetary donations that support investigators' research are gifts or should be reported to NIH as Other Support.

Announced or Revised Agency Title Component Report Number(s) Expected Issue Date (FY)
Revised National Institutes of Health NIH Recipient Institutions' Reporting of Monetary Donations That Support Research Office of Evaluation and Inspections OEI-03-22-00570 2025