Most Institutions That Received NIH Funding Did Not Fully Understand When They Must Report Monetary Donations

A March 2025 HHS Office of Inspector General review finding that many institutions receiving NIH funding did not fully understand when monetary donations must be reported as 'Other Support' versus when they qualify as unrestricted gifts. The scenarios in this review correspond with the illustrative scenarios later posted by the NIH Office of Policy for Extramural Research Administration (OPERA) to help investigators and institutions make this determination.