Example Scenarios: Monetary Donations Requiring Disclosure

The National Institutes of Health (NIH) has updated its Current and Pending (Other) Support (CPOS) Common Form page to include Example Scenarios of Monetary Donations Requiring Disclosure. In the document, NIH notes that "Monetary donations given to an institution for use by named senior/key personnel that support their research activities, with an expectation from the donor that the funds be used in a specific way (e.g., pediatric cancer research), and where the donor requests periodic scientific or financial updates, must be disclosed to NIH" via the Current and Pending (Other) Support Form. NIH also notes that: applicants and recipients must disclose donations received within the past year where the activities supported by the donation are ongoing and reporting on activities that have ended is not required. The document includes both scenarios when monetary donations must be disclosed as well as situations when donations are considered unrestricted gifts that do not need to be included in Current and Pending (Other) Support. NIH has also updated its frequently asked questions (FAQ) page to provide specific information on how monetary donations should be disclosed in the Common Form for Current and Pending (Other) Support. Notably, NIH specifies that monetary donations "must be disclosed in the ‘Proposals and Active Projects’ section of CPOS as ‘Current’ support," as "monetary donations are not considered in-kind contributions, nor should they be reported as such."