Tuition charges are assigned to research grants and other funding sources in proportion to the GRA’s salary allocation during the nine-month academic year. For example, if during the period September through May, a GRA’s salary is funded 25% by grant A and 75% by grant B, the GRA’s tuition remission is allocated to those funding sources in the same percentage as the GRA’s salary.
With respect to GRAs funded in whole or in part by National Institutes of Health (NIH), that agency has established a funding cap that limits the amount it awards for a combination of GRA salary and tuition remission. The cap varies from year to year, and the cap in effect at the time the proposal is submitted applies to the entire life of the competitive segment of the project (i.e., there is no escalation factor in the proposal budget for increases in this cost category over the life of the competitive segment). Similarly, the tuition amounts charged to NIH grants are based on the cap in effect at the time the award is made.
While most agencies permit tuition remission charges, some agencies or particular awards may have restrictions that limit or preclude charging their grants for these costs. For example, the American Cancer Society does not permit charging any tuition remission to its awards.