&EPA
United States
Environmental Protection
Agency
Communications, Education
& Media Relations (1704)
EPA 171-K-99-002
 October 1999
       National Network for
       Environmental Management
       Studies (NNEMS)
       PROGRAM SUMMARY
              FY 2000
           Undergraduate &
           Graduate Student
           Fellowship Program

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    National Network for Environmental Management Studies
                    (NNEMS) Fellowship Program
                             CONTENTS
Overview	3
      Purpose	 3
      Research Projects	 3
      Compensation	 3

Applying for a NNEMS Fellowship	4
      Eligibility	 4
      How to Apply	 4
      Responsibilities	5

Selection Process	 6
      Students Selected	6
      Processing Grants	 6

Responsibilities of NNEMS Fellows	 8
      Benefits	8
      Taxes	8
      Travel	 8
      Liabilities	 9
      Confidential Information	 9
      Project Report Submission	 9

Frequently Asked Questions	10

Checklist for  Students Selected for a NNEMS Fellowship	11

Appendix A: University Coordinators	12

Appendix B: IRS Publication 520: Scholarships and Fellowships	40

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                                              OVERVIEW
Purpose

The Environmental Protection Agency's National Network for Environmental Management Studies (NNEMS) program
offers a range of fellowship activities designed to help students refine their professional skills and enhance their
knowledge of environmental issues. The purpose of the NNEMS program is to:

•  Provide students with practical research opportunities and experiences;
•  Promote high-quality research efforts on environmental issues directly related to a student's thesis or to other
   school-related studies and that are in the interest of the public;
•  Create a catalyst for increased public awareness of and involvement in environmental issues; and
•  Encourage qualified individuals to pursue careers in environmental protection.

The principal purpose of the NNEMS program is to provide students with a research/training experience directly linked
to their graduate or undergraduate studies. Students perform the research project for their own purposes, which EPA
supports with financial assistance.  NNEMS fellows are  not federal employees and do not function as staff for the
participating EPA office. The final research product belongs to the fellows, although EPA may also use the product.


Research Projects

Each participating EPA office or laboratory develops and sponsors projects for student research. These projects are
sufficiently narrow in scope to allow the student to complete the research by working full-time during the summer or
part-time during the school year. We recommend that the student perform the research at the sponsoring facility,
although other arrangements may be made.

Research opportunities are described in the NNEMS Program Catalog, distributed to coordinators at colleges,
universities, and other organizations, and  on EPA's Web site at http://www.epa.gov/enviroed.

The research fellowships fall into the following categories:

   Environmental Policy, Regulation, and Law
   Environmental Management and Administration
   Environmental Science
   Computer Programming and Development
   Public Relations and Communications
Compensation

Recipients of fellowships receive a stipend based on their level of education and the duration and location of the
project. The NNEMS program promotes consistency and equity in stipend amounts for students. The formula for the
appropriate stipend level is based on the current GS-04 through GS-09 pay scale, and includes standard government
locality rates. Freshmen students, for example, would be paid at the GS-04 rate; advanced graduate students at the
GS-09 rate. When travel or training is required to perform the projects, students receive additional money to cover
those costs.

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                            APPLYING FOR A NNEMS FELLOWSHIP
Eligibility
To be eligible for the NNEMS program, a student must meet the following criteria. Federal employees, to include
Federal employees on leave without pay status, are not eligible for this fellowship program.


ALL Students Must

•  Be a citizen of the United States, its territories or possessions, or be lawfully admitted to the United States for
   permanent residence.
•  Submit one letter of reference from a faculty member or department head very familiar with the student's work and
   qualifications; the letter must state how the research project will benefit the students in their academic studies.


Undergraduate Students Must

m  Be enrolled full- or part-time at an accredited institution in an academic program directly related to pollution
   abatement and control during the tenure of the fellowship.
•  Have a 3.0 cumulative grade point average on a  4.0 scale.
•  Have already completed four courses  relating to the environmental field.
•  Seniors who will be graduating prior to the completion of the advertised NNEMS fellowship period are ineligible
   unless they have been accepted into graduate school and can submit verification.


Graduate Students Must

•  Have been accepted to or be enrolled full- or part-time at an accredited institution in an academic program directly
   related to pollution abatement and control during the tenure of the fellowship.
•  Have completed one semester of graduate work or at least four undergraduate courses relating to the
   environmental field.  Students who are entering  graduate school (i.e., who have not yet completed one  semester of
   graduate work) will be asked to submit proof of  application, acceptance, and enrollment if  they are selected for a
   fellowship.
•  Students who will be graduating prior to the completion of the advertised NNEMS fellowship are ineligible.
How to Apply

A complete application package and three (3) photocopies of the complete package must be submitted for each
project for which a student is applying.  Any application not accompanied by three photocopies of the complete
package will not be processed.

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Application Materials Required

•  A resume
•  NNEMS Liability Agreement (available in the NNEMS Project Catalog)
•  Official college transcripts for each college or university attended.  Photocopies of the official transcript  may be
   made if more than one application is submitted.  "Unofficial" transcripts also will be accepted in the case of multiple
   applications.
•  A completed Research Project Proposal Page (available in the NNEMS Project Catalog).  Proposals must be limited
   to one page and adhere to the format shown. All required personal information must be included; this may be done
   on a separate page.
•  A letter of reference from a professor or advisor.

To be eligible for consideration, applications must be postmarked by the deadline date indicated in the NNEMS Project
Catalog.

Students may apply for more than one project. Separate, complete application packages must be submitted for each
one. The official academic transcript may be copied if the student is submitting more than one application package.
"Unofficial" transcripts also will be accepted in the case of multiple applications. When applying for more than one
project, please indicate the order of preference for application review/selection.

Applicants must adhere to all eligibility requirements and may  be required to provide additional information or
documents.  Students entering graduate school (i.e., who have not yet completed one  semester of graduate work) will
be asked to submit proof of application, acceptance, and enrollment if they are selected for a fellowship.

A student may apply for a new fellowship while currently holding one. However, the existing fellowship must be
completed and the fellowship terminated before the student is eligible to receive and begin a new fellowship.

For application materials or further information, students should contact the NNEMS coordinator at their school (see
Appendix A on page 12). Application materials can also be obtained on the  Internet at http://www.epa.gov/enviroed.
  University Coordinator Responsibilities
  The University Coordinator acts as the NNEMS representative on campus. The coordinator's responsibilities include:
  • Promoting the program on campus through direct contact with students and faculty, and by displaying NNEMS
    materials sent with the NNEMS Program Catalog.
  • Working with students in preparing the proposals.

  Student Responsibilities
  Students in the NNEMS program are required to:
  • Prepare their proposal and application package.
  • Submit a complete proposal and application package (original and three copies) as outlined in the NNEMS
    Program Catalog before the application deadline. (The sponsor may request additional information.)
  • Upon selection, complete and promptly return all materials an office requires to provide the stipend.  Students
    may not begin work until the sponsoring office ana the student have received the official grant agreement
    from the EPA Grants Administration Division, signed It, and returned It as requested.
  m Conduct themselves in a professional manner as required in the sponsoring office; not represent themselves as
    EPA employees; and report to the NNEMS staff any unresolved problems.

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                                       SELECTION PROCESS
Applications received with the appropriate postmark date will be screened for eligibility requirements and sent to the
project sponsor and a review panel for consideration.

Internal EPA panels convened in sponsoring offices will review the student applications and narrow the field to a select
group of students. Panels will submit these recommendations to NNEMS staff and to the project sponsors. Upon
review, members of the panel and/or project sponsors may contact these students by phone to negotiate or discuss
project details. Not all students will be called.

Discussions between sponsor and student should result in a clear, mutual understanding of the substantive
dimensions of the project and the results the student wishes to achieve from the research project. Negotiations
between sponsors and potential fellows will be initiated by the EPA sponsor and completed no later than April of each
year.

Final selections will be based upon  mutual agreement between the project sponsor, the review panel, and the NNEMS
staff.  Students who have not been  selected for a NNEMS fellowship will be notified by a letter mailed to the permanent
address listed on the resume on or about April 30.


Students  Selected

Students selected to receive a NNEMS fellowship will be notified by the EPA sponsor. Fellows will receive a stipend
while performing their research project. The stipend will be paid out in the form of a grant to the student.  NNEMS
staff will send a grant application kit to the student upon selection.

The grant is paid out in equal monthly installments, in fractions based on the project duration. A final  report by the
student must  be submitted to the student's project sponsor and to the NNEMS staff immediately upon completion of
the project period.


Processing Grants
 Because the grant process is lengthy and complex, it is important           Students may not begin their
 that the grant procedures be initiated immediately upon selection            Fellowships Without SJQninQ
 of a student.  Students may not begin their fellowship until they               nffirial ft rant Anropmont
 have received, signed, and returned the official Grant Agreement          an oniciai urani agreement.
 to the EPA's Grants Administration Division (GAD). The EPA sponsor
 or project officer must sign and return the Activation Notice the day that the student officially begins the fellowship.
 The student will not be paid until the  signed agreement is returned to the GAD and GAD has forwarded the Activation
 Notice to the Financial Management Center at Las Vegas. The chart on the following page outlines the basic steps in
 the grant process and the time it takes to accomplish each step.

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THE GRANT PROCESS TIME FRAME
        After being notified of proposed selection,
         NNEMS staff mails grant applications to
       students. Students complete and send back
            to NNEMS staff within 2 weeks.
                                                         Sponsoring office sends NNEMS staff the
                                                        Commitment Notice, Decision Memo, and the
                                                          NNEMS Post Award Management Plan.
                                                                         J
         NNEMS reviews, approves, and delivers
       student application with funding package to
        the Grants Administration Division (GAD).
                                                        GAD processes applications, makes awards, and
                                                           mails official Grant Agreement to students.
                                                             (This process can take up to 8 weeks.)
                                                                         J
   NNEMS Fellow accepts and returns Grant Agreement
  and Activation Notice to GAD (24 days). NNEMS Fellow
  may begin project after the Fellowship Agreement has
  been signed by the Fellow and the Activation Notice has
           been signed by the EPA sponsor.
                                                           GAD sends Activation Notice to Financial
                                                           Management — Las Vegas/US Treasury
                                                                        (4 days).
  NNEMS Fellow receives first check. (14-21 days after notice
    is sent by GAD to Financial Management — Las Vegas)

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                          RESPONSIBILITIES OF NNEMS FELLOWS
Benefits

The NNEMS fellow is an EPA grant recipient, not an EPA employee. Students will not accrue leave, will not be entitled
to health or life insurance benefits, nor have taxes withheld from the stipend. The student receives a monthly stipend
beginning approximately two to three weeks after the student has signed and returned the Grant Agreement and the
sponsor has signed and returned the Activation Notice.


Taxes
EPA does not withhold any taxes nor generate a W-2 form;
however, the stipend amount is taxable. Students must	
maintain a  record of their stipend amount and file their      £PA ,joes not withhold taxes Of generate
own taxes. According to the latest Internal Revenue        w 9 fnrmc. ct,,Hpntc mnct kppn thpir n\wn
Service (IRS) rules, portions of the stipend may be tax     W"2 TormS' Students must keep their Own
exempt. The IRS recommends students pay quarterly       income records and file their Own taxes
taxes on large stipend amounts so as to avoid the
potential for a penalty at the end of the year.
Appendix B, on page 40, contains more information and instructions for filing taxes on a fellowship award. Please
contact your local IRS office if you have further questions.
Travel

EPA will provide the student with funds for travel required in the performance of the project by adding these funds to
the stipend. EPA is not responsible for a student's travel expense to and from the project site, nor for the student's
housing costs.  The student is responsible for making and paying for travel and living arrangements if selected for a
NNEMS fellowship away from home or school.

In addition, the following apply:

•  NNEMS fellows may not drive a government-owned (EPA or General Services Administration [GSA]) vehicle;
   however, they may ride as passengers.
•  Students must travel for research purposes at their own risk; the government is not responsible for any accident
   that may occur. The same holds true while the student is at his or her work location.  Students may want to secure
   personal injury insurance.

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Liabilities

The issue of liability for injury resulting from the acts of NNEMS fellows arises with respect to two categories of
injured persons: the NNEMS fellow and all others.

In the case of a NNEMS fellow who is injured while performing his or her fellowship, it is Important to recognize that
the fellow Is not an EPA employee.  Rather, as the recipient of a stipend that is comprised of grant monies, the
student is a grantee.  As such, the fellow is not entitled to compensation for on-the-job injuries under the Federal
Employees Compensation Act (FECA), 5 U.S.C. §§  9101 et seq.  However, in the event that the fellow's injury is the
result of the negligence of an EPA employee, the fellow may be eligible for compensation under the Federal Tort Claims
Act ("FTCA"), 28 U.S.C. §§  1346, 2671-2680.1

Where the fellow, in the execution of his research duties, injures others, because the student is not an EPA employee,
the government generally is not liable under the FTCA for any injury that results from the student's negligent acts.  As a
result, fellows are vulnerable to significant personal liability for any damage or injury that results from their acts, and
we recommend that fellows be fully informed of their exposure to personal liability. EPA managers of  the fellows
should not place the fellows in hazardous situations or situations where a considerable potential for accident or injury
exists.
Confidential Information

Students will not be allowed ACCESS TO OR USE OF Confidential Business Information or enforcement-sensitive
information.

Project Report Submission

FELLOWS MUST SUBMIT A WRITTEN FINAL REPORT TO THE EPA PROJECT SPONSOR AS WELL AS TO THE NNEMS
STAFF IMMEDIATELY UPON COMPLETION OF THE FELLOWSHIP.
'The FTCA provides a cause of action against the United States to individuals who incur damage to property or suffer personal injury
as a result of a negligent or wrongful act or omission of a government employee acting within the scope of his or her employment.

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Q
                      FREQUENTLY ASKED QUESTIONS ABOUT NNEMS
I just started work on my project.  When can I expect my first stipend check?
A     You should get your first check two to three weeks after returning the signed Grant Agreement and the signed
     Activation Notice to the Grants Administration Division.  The Grant Agreement should be signed and returned
immediately upon receipt, and the Activation Notice should be signed by your EPA sponsor and submitted to the
Grants Administration Division on your first day of work.
Q
I have been receiving my stipend checks monthly but have noticed that no taxes are being deducted. Are
fellowships taxable?
A     Yes. While EPA does not withhold any taxes, nor generate a W-2, the stipend amount is taxable. Students must
     maintain a record of their stipend amount and file their own taxes.  According to the latest IRS rules, portions of
the stipend may be tax exempt. The IRS recommends students pay quarterly taxes on large stipend amounts so as to
avoid the potential for a penalty at the end of the year. Appendix B on page 40 contains more information on filing
taxes on the fellowship award. Please contact the IRS for any further information and instructions needed on filing
taxes on a fellowship grant.
Q
A nearby university has expressed interest in my project and would like to add more funding for it. Is this
allowable?
A     Yes.  It is acceptable to receive a full or partial match of funding from other sources.  If a university were to add
     money to the grant, it would be an agreement between the student and the university.  EPA would not have
anything to do with that portion of the agreement, and the NNEMS Fellow must account for the EPA funds separately.
Q
My project report has been finalized, and I've given a copy to my sponsor and the NNEMS staff.  Can I
copyright the report or have It published in a periodical?
A     Yes.  Because NNEMS students are grantees, you have copyright authority without having to seek the approval of
     the federal government as discussed in 40 Code of Federal Regulations (CFR) Part 30, Appendix C. Please
consult the CFR for limitations and exceptions to this authority.
                                                   10

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   CHECKLIST FOR STUDENTS SELECTED FOR A NNEMS FELLOWSHIP
G      Received Grant Application (normally within 1 week of accepting fellowship offer. Call Headquarters
        (HQ) NNEMS Coordinator if not received within 2 weeks.

Q      Returned completed Grant Application to HQ NNEMS Coordinator (ASAP, but no later than within 2
        weeks of receipt).

G      Received Grant Agreement, Activation Notice, and Termination Notice from the EPA Grants
        Administration Division.

G      Returned completed Grant Agreement and Activation Notice to HQ Grant Specialist (ASAP).

G      Received initial stipend check (the first of the monthly checks usually arrives within 2-3 weeks of
        receipt of completed Grant Agreement and Activation Notice.) Contact HQ Grant Specialist if not
        received within approximately one month of start date.

Q      Completed Final Report and submitted to your EPA sponsor and to the HQ NNEMS Coordinator.

G      Obtained signatures and returned completed Termination Notice to Las Vegas Financial
        Management Center (ASAP upon completion of fellowship, including  completion of final report).

G      Received final stipend check for balance of fellowship (this normally occurs within 2 weeks of
        completing your fellowship). Contact your Grant Specialist or the HQ  NNEMS coordinator if not
        received within 3 weeks. Mantain records of stipend received for income tax purposes (NNEMS
        fellowships are considered taxable).
   It is recommended that you retain photocopies of all completed forms
                                          11

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Appendix A: University Coordinators FY 2000
                    12

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                   APPENDIX A: UNIVERSITY COORDINATORS FY 2000
Alabama A&M University
        Dr. Jeanette Jones
        Research & Development
        PO Box 411
        Rm216,TattonHall
        Normal, AL 35762

Albion College
        Gretchen Coates
        KC 4931
        Albion, Ml 49224

Albright College
        Carmen Salisbury
        Dept. of Biology
        P.O.  Box15234
        Reading, PA  19612

American Graduate School of
International Management
        Karen Frieberg
        Department of Internship Education
        15429 N. 59th Avenue
        Glendale, AZ 85306

American University
        Matt McMahon
        Office of Student Awards & Fellowships
        Career Center
        4400 Massachusetts Ave, IMW
        Washington, DC 20016-8011

        Bernard Ross
        Department of Public Affairs
        4400 Massachusetts Ave, NW
        Washington, DC 20016-8070

Antioch New England Graduate School
        Tom Wessels, Co-Chair
        Dept. of Environmental Studies
        40 Avon Street
        Keen, NH 03431
Arizona State University
        Dr. Charles L. Redman, Director
        Center for Environmental Studies
        Box873211
        Tempe.AZ 85287-32111

Armenian Assembly of America
        Raffi Manoukian
        122 C Street, NW
        Washington, DC 20001

Auburn University
        Dr. Joseph F. Judkins, Jr.
        Water Resources Resource Institute
        202 Hargis Hall
        Auburn, AL 36830

Baldwin-Wallace College
        Annie Heidersbach, Director
        Career Services
        275 Eastland Road
        Berea, OH 44017

Barnard College
        Jane Celwyn, Office of Career Development
        Barnard College, Columbia University
        3009 Broadway
        New York, NY  10027-6598

Bates College
        Charles Kovacs, Director
        Office of Career Services
        31 Frye Street
        Lewiston, ME
        04240

Bennett College
        Barbara J. Moore, Director
        Career Planning & Work Related Exper. Cen.
        900 East Washington Street
        Greensboro, NC 27401-3239
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Bentley College
        David Milton
        175 Forest St
        Waltham, MA 02154-4705

Binghamton University
        Burrell Montz
        Environmental Studies Department
        Binghamton, NY 13902

        Barbara M. Friedman, Director
        Career Development Center
        P.O. Box6013
        Binghamton, NY 13902-6013

        Richard Andrus
        Environmental Studies Department
        Binghamton, NY 13902

Bloomfield College
        Office of Career Services
        Bloomfield, NJ  07003

Bluefield State College
        Dr. Robert Moore, President
        219 Rock Street
        Bluefield, WV 24701

        Mr. Tom Harrison, Director
        Career Planning & Placement
        219 Rock Street
        Bluefield, WV  24701

Boise State University
        Richard Rapp
        Career Planning Office
        1910 University Drive
        Boise, ID 83725

Boston College
        Ms. Marguerite Connolly
        Department of Geology  & Geophysics
        Devlin Hall, Room 213
        Chestnut Hill, MA 02167-3809

        Mary Donin, Library Assistant
        Career Center
        38 Commonwealth Ave
        Chestnut Hill, MA 02167
Boston University
        R.R. Laksmann
        Center for Environmental Studies
        675 Commonwealth Ave
        Boston, MA 02215

Bowdoin College
        Christine DeTroy, Fellowship Coordinator
        Career Planning Center
        4900 College Station
        Brunswick, ME 04011-8440

Bowie State University
        Dr. Carl Kirksey, Interim Chair
        Department of Natural Sciences/Math
        Bowie, MD 29715

        Mr. Samuel N.  Fontaine, Professor
        4006 Rocky Mount Drive
        Temple Hills, MD  20748

Bowling Green State  University
        Dr. Roger Thibault, Director
        Center for Environmental Programs
        Bowling Green, OH 43403

        JoAnn Kroll Career Services
        360 Saddlemeir Building
        Bowling Green, OH 43403

Bridgewater State College
        Brian Savaggio, Director
        Career Services
        Bridgewater, MA 02325

        Arthur Dirks, Acting Dean
        School of Arts and Sciences
        Bridgewater, MA 02325

Brigham Young University
        Dale Wright
        Institute of Public Management
        760 TNRB
        Provo,  LIT 84602

Brown University
        Donna Goodnow
        Biology Undergraduate Affairs
        BoxG-A124
        Providence, Rll 02912
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Brown University
        Harold R. Ward
        Center for Environmental Studies
        Box1943
        Providence, Rl  02912

        Mark Kenyon
        Career Planning Services
        P.O. Box1907
        Providence, Rl  02912

Bucknell University
        Pamela Keiser, Associate Director
        Career Development Office
        101 Botany Building
        Lewisburg, PA  17836

California Polytechnic State University
        Mr. Joel Mann
        Political Science Department
        San Luis Obispo, CA  93407

California State University, Chico
        William Lerch
        Office of Experimental Education
        Chico, CA  95929-0818

California State University, Fullerton
        Michelle Powell
        PO Box 34080
        Fullerton, CA 92634-9480

California State University, Sacramento
        Ms. Pamela King
        Cooperative Education Program
        Lassen Hall, Rm 2008
        6000 "J" Street
        Sacramento, CA 95819-6116

Carleton College
        Katherine Cooper, Program Coordinator
        Career Center, Sayles Hall 050
        One  North College Street
        Northfield, MN 55057-4040

Carnegie Mellon University
        Mr. Robert W. Pearson, Director
        H. John Heinz III School of
        Public Policy and Management
        Pittsburgh, PA 15213-3890
Carnegie Mellon University
        Indira Nair
        Dept of Engineering and Public Policy
        Pittsburgh, PA 15213-3890

        John Michalenko
        Career Center
        Pittsburgh, PA 15213-3890

        Connie Harrington, Director
        H.John Heinz III School of
        Public Policy and Management
        Student and Employer Services
        Pittsburgh, PA  15213-3890

Catholic University of America
        Jill Frost, Assistant Director
        Office of Legal Career Services,  Room 163
        Columbus School of Law
        Washington,  DC  20064-8020

Central Connecticut State University
        Linda Sershen
        Career Services Center, Willard  100
        1615 Stanley Street
        New Britain, CT  06050

Chestnut Hill College
        Career Services Office
        9601 Germantown Avenue
        Philadelphia, PA 19118

Cheyney State University
        Dr.  Douglas Covington, President
        Cheyney, PA 19319

        Ms. Madeline Johnson, Director
        Career Services & Placement Center
        Cheyney, PA 19319

City College of New York
         Bill Jeanniton
        Office of Career Services
        NACBIdg., Room 1/116
         138th Street & Covenant Ave.
        New York, NY 10031

         Dr.  Sophia Demetriou
         NACBIdg., Room 1/116
         138th Street & Covenant Ave
        New York, NY 10031
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City University of New York (CUNY)
        Dr. Charles Giammona
        Office of Academic Affairs
        535 East 80 Street
        New York, NY  10021

Claremont Graduate University
        Carol Geffner, Director
        Office of Career Services & Corporate Relations
        1017 North Dartmouth
        Claremont, CA 91711

Claremont McKenna College
        Ms. Gloria Myklebust, Director
        Career Development, Heggblade Center
        850 Columbia Avenue
        Claremont, CA 91711-6420

Clark University
        Brian J. Cook
        Department of Government
        950 Main Street
        Worcester, MA  01610-1477

Clark Atlanta University
        Dr. Johnny Wilson
        240 James P. Brawley Drive, SW
        Atlanta, GA  30314

Clarkson University
        Gina Lee-Glauser, Director
        Division of Research
        Box 5630
        Potsdam, NY 13699-5630

        Gregory Campbell, Dean of Engineering
        Attn: Barbara Parker
        Box 5700
        Potsdam, NY 13699-5700

Clemson University
        Alan Elzerman, Dept. Chair
        Environmental Systems Engineering
        342 Computer Court
        Anderson, SC  29625

College of Charleston
        Denny Ciganovic, Director of Career Services
        66 George Street
        Charleston, SC 29424-0001
College of Charleston
        Lydia H. Keadle
        Internship Coordinator
        66 George Street
        Charleston, SC  29424-0001

        Angela Halfacre
        Department of Political Science
        66 George Street
        Charleston, SC  29424-0001

Colorado College
        Cindy Funk, Assistant Director
        Career Center
        14 Cache LaPoudre
        Colorado Springs, CO 80903

Colorado State University
        Liz White
        Career Services Center
        176 Lory Student Center
        Fort Collins, CO 80523

Colorado State University
        Dr. Jeffrey Collett
        Department of Atmospheric Science
        Ft. Collins,  CO 80523-1371

Columbia University in the City of New York
        Beth Israel, Director
        Office of Projects and Grants
        361  Engineering Terrace
        New York, NY 10027

        Erin Doherty-Flatay, Asst Director of Recruiting
        Ofc  of Career Svcs, Sch of  International & PA
        420 W. 118th St., Rm1406
        New York, NY 10027

Community College of Aurora
        Wendy Salinas
        Financial Aid Dept., Room A104
        16000 Centretech Parkway
        Aurora, CO  80011

Coppin State University
        Dr. Calvin W. Burnett, President
        2500 W. North Avenue
        Baltimore,  MD  21216
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Coppin State University
        Mr. James Thornton, Director
        Career Development
        2500 West North Avenue
        Baltimore, MD  21216

Cornell College
        Jayne Swanson
        Career Development Center
        600 First Street, West
        Mount Vernon, IA 52314-1098

Cornell University
        Bridget Foster
        University Career Center
        103 Barnes Hall
        Ithaca, NY 14853

        Laurie Ackman
        Cornell Institute for Public Affairs
        473 Hollister Hall
        Ithaca, NY 14853

        Tad McGalliard, Education Coordinator
        Center for the Environment
        Rice Hall
        Ithaca, NY 14853-5601

Dartmouth College
        Kathryn Hutchinson
        Career Services
        6208 Collis Center
        Hanover, NH  03755-3586

        Anne Janeway
        Graduate  Advising
        6208 Collis Center
        Hanover, NH  03755-3586

Davidson College
        Ann Melton
        Career Resources Librarian
        P.O. Box1719
        Davidson, NC 28036

Delaware State University
        Dr. William B. Delauder, President
        1200 North DuPont Highway
        Dover, DE 19901
Delaware State University
        Dr. Norman Dill
        1200 North DuPont Highway
        Dover, DE  19901

        Mr. Jim Mims, Director
        Career Planning and Placement
        1200 North DuPont Highway
        Dover, DE  19901

Delaware Valley College
        Ms. Sarah Behm
        Assistant Career Specialist
        700 East Butler Avenue
        Doylestown, PA 18901-2697

        Susan Pachula
        700 East Butler Avenue
        Doylestown, PA 18901

Denison University
        Career Development Center
        Granville, OH 43023

DePauw University
        Mr. Tom Cath, Director
        Career Planning & Placement
        408 South Locust St, Union Building
        Greencastle, IN 46135-0037

Drew University
        Bonnie Hayes
        Academic Internship Office
        Madison, Wl   07940

Drexel University
        Charles Haas
        Dept of Civil & Architectural Engineering
        32nd and Chestnut Streets
        Philadelphia,  PA 19104

        Aminta G. Hawkins
        Career Services Center
        32nd and Chestnut Streets
        Philadelphia,  PA 19104

        Michael  Gealt, Director
        Environmental Studies Institute
        32nd and Chestnut Streets
        Philadelphia,  PA 19104
                                                  17

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Orexel University
        Susan Killen
        Dept of Biological Sciences & Technology
        32nd and Chestnut Streets
        Philadelphia, PA 19104

Duke University
        Ms. Julie Kovach
        Sanford Institute of Public Policy
        Box 90247
        Durham, NC 27708

        Karen George-Kirchoff
        School of  Environment
        Box 90331
        Durham, IMC 27708-0331

        Diane Poe
        Career Development Center
        Undergraduate Studies
        110 Page  Hall
        Durham, NC 27706

Duquesne University
        Ms. Anne  Gyurisin, Director
        Career Service Center
        6-1  Rockwell Hall
        Pittsburgh, PA 15282-0100

East Tennessee State University
        Dan J. Emmel
        Office of Career Development
        P.O. Box 70718
        Johnson City, TN 37614

Eckerd College
        Mary Rongey
        4200 54th  Avenue, South
        St. Petersburg, FL  33711

Elmira College
        Dr. William D. Couchon, Director
        Office of Counseling & Career Services
        One Park  Place
        Elmira, NY 14901-9986

Emory University
        Larisa Slaughter
        Career Center
        1784 N. Decatur Road, Suite 200
        Atlanta, GA 30322
Environmental Careers Organization
        Northeast Regional Office
        179 South Street, FL5
        Boston, MA 02111-2729

Florida International University
        Department of Public Health
        North Miami Campus
        North Miami, FL  33181

        Olga Magnusen
        Career Planning & Placement
        University Park Campus
        Miami, FL 33191

Florida State University
        Susan Epstien
        Career Center
        4th Level, University Center
        Tallahassee, FL 32306-1035

Franklin & Marshall College
        Prof. Sharon Moran
        Environmental Studies Program
        Lancaster, PA 17603

Frostburg State University
        Sharon Allen
        Career Services
        107PullenHall
        Frostburg, MD 21532

George Mason University
        Bev Stennett, Career Consultant
        Career Development Center
        Mail Stop 386
        Fairfax, VA 22030-4444

George Washington University
        Johanna Mayo
        Career & Cooperative Ed. Center
        801 N.W. 22nd Street, Suite T509
        Washington, DC  20052

        Department of Public Administration
        2115 G Street, N.W., Monroe 302
        Washington, DC  20052
                                                  18

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Gordon College
        Cheryl Clayton
        255 Grapevine Rd.
        Wenham, MA  01984

Grambling State University
        Career Planning & Placement
        P.O. Drawer F
        Grambling, LA 71245

Grinnell College
        Lynn Stafford
        Career Development Office
        P.O. Box 805
        Grinnell, Iowa  50112-0810

Guilford College
        Ms. Judy Harvey, Director
        Internships and Service Learning
        5800 West Friendly Avenue
        Greensboro, NC 27410

Gustavus Adolphus College
        Jennifer Kaysen, Internship Director
        Career Center
        800 W. College Avenue
        St. Peter, MN  56082

Hamilton College
        Ms. Virginia Zombeck, Program Coordinator
        The Maurice Horowith Career Center
        198 College Hill Road
        Clinton, NY 13323

Hampton University
        Dr. Babasemi Adesanya
        Environmental Information Center
        East Queen Street
        Hampton, VA  23668

        Dr. Ben Cuker
        Marine & Environmental Science Program
        Hampton, VA  23668

        Leonard Jones
        Office of Career Planning & Placement
        Hampton, VA  23668

        Ms. Betsy Willis, Director
        Career Counseling & Placement
        Hampton, VA  23668
Harvard University
       Jennifer Armini
       Office of Career Services
       79 JFK Street
       Cambridge, MA 02138

Haverford College
        Division of Financial Aid
        Haverford PA  19041-1392

       Julio DePaula
        Department of Chemistry
        Haverford, PA 19041

Herbert H. Lehman College
        Ms. Nancy Cintron, Director
        Career Services
        250 Bedford Park Blvd W.
        Bronx, NY 10468

Hiram College
        Martin Huehner
        Professor of Biology
        Hiram, OH 44234

        Kathryn Craig
        Director of Career Services
        Hinsdall Hall, Suite 101
        Hiram, OH 44234

Hofstra University
        Dr. Russell Burke
        Department of Biology
        114 Hofstra University
        Hempstead, NY11549

Howard University
        Mr. Samuel Hall
        Career Services Office
        2400 Sixth Street, N.W.
        Washington, DC 20059

Idaho State University
        Paul D. Tate
        Office of Graduate Studies & Research
        Pocatello, ID  83209

Illinois Wesleyan University
        Ann Harding, Internship Coordinator
        109 E. University St., P.O. Box 2900
        Bloomington,  IL 61701
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Indiana & Purdue University, Indianapolis
        Karen D. Marks
        Career & Employment Svcs
        Business/SPEA Building 2010
        801 West Michigan Street
        Indianapolis, IN 46202-5153

Indiana University
        Dick McGarvey
        SPEA 200
        Bloomington, IN  47405

        Karen Bazur
        SPEA
        Room 200
        Bloomington, IN  47405

Iowa State University
        Thane J. Peterson
        Office of Sponsored Programs
        221 Beardshear Hall
        Ames, Iowa  50011-2020

        Mr. Chris Baldwin
        Dept. of Chemical Engineering
        1037 Sweeney Hall
        Ames, IA 50011

Ithaca College
        Antoinette DiCiaccio
        Career Planning & Placement
        1101  Gannett Center
        Ithaca, NY  14850-7114

Jackson State University
        Obra Hackett
        Career Planning & Placement
        1400 John R. Lynch Street
        Jackson, MS 39217

        Dr. Jonathan Wilson
        Dept of Marine Biology
        P.O. Box18540
        Jackson, MS 39217

James Madison University
        Dr. Robert Roberts
        Department of Political Science
        Harrisonburg,  VA 22801
Johns Hopkins University
        Ms. Ann Harrell, Program Assistant
        Career & Life Planning Center (Downtown)
        1 Charles Plaza (2"a Level)
        Charles & Saratoga Sts
        Baltimore, MD 21201-3933

        Dr. Bjorn Gunnarsson, Assoc. Prog. Chair
        Environmental Science Program
        321 Olin Hall
        3400 N. Charles Street
        Baltimore, MD 21218-2685

        Ms. Angel Burgos, Program Coordinator
        Institute for Policy Studies
        Wyman Park Building
        3400 North Charles Street
        Baltimore, MD  21218-2696

Johns Hopkins-SAIS
        Eric Wesselman, Administrator
        Office of Career Services
        1740 Massachusetts Ave., N.W.
        Washington, DC 20036

        Kathryn Rossie
        School of Arts and Sciences
        1619 Massachusetts Ave., N.W.
        Washington, DC  20036

Kansas State University
        Linda Lake, Records Assistant
        Landscape Arch./Reg. & Community Planning
        302 Seaton
        Manhattan, KS 66506-2909

        Beverly Page
        Preaward Services
        2 Fairchild Hall
        Manhattan, KS 66506-1103

Langston University
        Sherman Lewis
        Langston, OK 73050

LaSalle University
        School of Arts & Sciences
        Philadelphia, PA 19141
                                                 20

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LaSalle University
        Irish Schaffer
        Career Planning & Placement Office
        Philadelphia, PA  19141

Lawrence University
        Michelle Perreault, Internship  Coordinator
        Career Center
        P.O. Box 599
        Appleton.WI 54912-0599

Lehigh University
        Marietta Coleman, Asst Director
        Graduate Advancement Whitaker Lab
        318 #5 East Packer Avenue
        Bethlehem, PA 18015-3171

        Mr. Harvey Stenger
        Environmental Studies & Career Services Center
        14 East Packer Avenue
        Bethlehem, PA 18015-3171

Lincoln University
        Student Employment Office
        Lincoln Hall, Room 104
        Lincoln University, PA 19352

        Ms.  Rhonda Morris, Director
        Career Counseling
        Lincoln University, PA 19352

Long Island University at Southampton
        Noreen McKenna
        Associate Director of Cooperative Education
        239 Montauk Highway
        Southampton, NY 11968-4198

Louisiana State University
        R. Eugene Turner
        Department of Oceanography
        Baton Rouge, LA 70803

Loyola College (MD)
        Dr. Melvin Miller
        Department of Chemistry
        Baltimore, MD  21210
Loyola University
        Christopher Flynn
        Career Center
        P.O. 208, Box 200
        New Orleans, LA 70118

        William T. Cotton, Director
        University Honors Program
        Campus Mail Box 75
        6363 St. Charles Avenue
        New Orleans, LA 70118

Macalester College
        Aldemaro Romero
        Environmental Studies
        1600 Grand Avenue
        St. Paul, MN  55105-1899

Massachusetts Institute of Technology
        Mr. Brima Wurie
        Administrator for Fellowship Programs
        77 Massachusetts Ave., Rm 3-138
        Cambridge, MA 02139-4307

McNeese State University
        Dr. Gale Haigh
        Department of Biology
        P.O. Box 9200
        Lake Charles, LA 70609

Mercy College
        Ms. Jeane Harris, Director
        Career Development Center
        555 Broadway, Room 117
        Dobbs Ferry, NY 10522

Miami of Ohio University
        Vincent Hand
        Institute of Environmental Sciences
        102BoydHall
        Oxford, OH 45056

Michigan State University
        Jody Olsen
        Department of Resource Development
        331 Natural Resources Building
        East Lansing, Ml 48824-1222
                                                 21

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Michigan Technological University
        David Hand
        1400Townsend Drive
        Houghton, Ml  49931

        Betty Gaff
        Career Center
        1400Townsend Drive
        Houghton, Ml 49931

Middlebury College
        Claire Tetrault, Internship Coordinator
        Career Counseling & Placement
        Middlebury, VT  05753-6111

Mississippi State University
        Ms. Robyn B. Remotique
        Sponsored Programs Administration
        P.O. Box6156
        Mississippi State, MS 39762

Montana State University, Bozeman
        Alyce M. Maas, Career Counselor
        Career Services
        125 Strand Union
        Bozeman, MT 59717-0406

Morgan State University
        Felicia Moutry
        Career Development Center
        Cold Spring Lane & Hillen Road
        Baltimore, MD 21239

        Dr. Joanne Robinson
        Biology Department
        Cold Spring Lane & Hillen Road
        Baltimore, MD 21239

        Ms. Deborah Branch, Director
        Career Planning & Placement
        Cold Spring Lane & Hillen Road
        Baltimore, MD  21239

Muhlenberg College
        Patricia Bradt
        Environmental Science Dept.
        2400 Chew Street
        Allentown, PA 18104
New Jersey Graduate Program
        George G. Rhoads
        Public Health Department
        P.O. Box1179
        681 Frelinghuysen Road
        Piscataway, NJ 08855-1179

New Jersey Institute of Technology
        Dr. Joel Bloom
        Vice President, Academic Support Programs
        University Heights
        Newark, NJ  07102

New Jersey Institute of Technology
        Mary Jane Pohero
        N.E. Hazardous Substance Research Center
        138 Warren Street
        Newark, NJ  07102

New Mexico State University
        Ron K. Bhada
        WERC
        P.O. Box 30001, Dept. WERC
        Las Cruces, NM 88003-0001

Norfolk State University
        Dr. Harrison B, Wilson, President
        2401 Corprew Avenue
        Norfolk, VA  23504

        Col. Benjamin Ellis, Director
        Placement Office
        2401 Corprew Avenue
        Norfolk, VA  23504

North Carolina A&T University
        Dr. Ernestine Psalmonds
        Vice Chancellor for Research
        Suite 305, Dowdy
        Greensboro, NC  27411

        Dr. Doretha Roushee
        Biology Department
        1611 East Market Street
        Greensboro, NC  27411

North Carolina Central University
        Peggy Watson-Borden
        Career Planning and Placement
        1801 Fayetteville Street
        Durham, NC 27707
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North Carolina State University
        David M.Shafer
        Graduate School
        Box 7102
        Raleigh, NC 27695-7908

Northeastern Illinois University
        Valerie Schiller
        5500 North Louis Avenue
        Chicago, IL 60625-2868

Northeastern University
        Carol Lyons
        Career Services Center
        120 Ryder Hall
        Boston, MA 02115

Northern Arizona State University
        Celeste Biles
        Box 5640
        Flagstaff, AZ 86011

        Wilma Ennenga
        Office of Grants and Contract Services
        Box4130
        Flagstaff, AZ  86011

Northwestern University
        Dianne Sickmann, Coordinator
        Student Employment Program
        Scott Hall, Rm 29
        601 University Place
        Evanston, IL 60208

Oberlin College
        Delores Whitney
        Office of Career Services
        155 North Professor Street
        Oberlin, OH 44074

Ohio University
        Patricia Finnearty
        Career Services
        185LindleyHall
        Athens, OH 45701-2979

Oklahoma State University
        Dr. Ed Knobbe, Director
        Environmental Institute
        003 Life Sciences East
        Stillwater, OK  74074
Oklahoma State University
        Mark Cox
        Dept. of Occupational & Environmental Health
        801  N.E. 13th Street, Room 419
        Oklahoma City, OK 73104

Old Dominion University
        Frederick Watson
        Career Services,  Webb University Center
        Second Floor, North Wing
        Norfolk, Virginia 23529-0524

Oregon State University
        Ms.  Sandra Woods, Associate Professor
        Department of Civil Engineering
        Apperson Hall 202
        Corvallis, OR 97331-2302

        Ms.  Stacy Gaylord, Advisor
        Environmental Science Program
        Cordley Hall 2082
        Corvallis, OR 97331

        Anna Harding
        Department of Public Health
        Waldo Hall, 309
        Corvallis, OR 97331-6406

        Mike Unsworth
        Center for Analysis & Environmental Change
        Weniger Hall 283
        Corvallis, OR 97331-6511

        Ms. Wanda Crannell
        Bioresource Research Program
        Agriculture & Life Sciences Bldg, Rm 4017
        Corvallis, OR 97331

        Ms. Cheryl Kolbe, Head Advisor
        Dept of Agricultural & Resource  Economics
        Ballard Extension Hall
        Corvallis, OR 97331

        Mr.  Tom Savage
        Department of Animal Sciences
        Withycombe Hall
        Corvallis, OR 97331-6702

        Diane Dungan
        Career Planning  & Placement Center
        Administrative Services BOOS
        Corvallis, OR 97331-2127
                                                  23

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Oregon State University
        Ms. Victoria A. Linehan
        Advising Specialist
        Biology/Environmental Sciences Programs
        2042 Cordley Hall
        Corvallis, OR 97331-2902

Pace University
        Dr. Barry Miller, Associate Director
        Career Services
        41 Park Row, 14th Floor
        New York, NY 100381

Penn State University
        Career Development & Placement Services
        217 Ritenour Building
        University Park, PA 16802

        Brian Dempsey
        Department of Civil Engineering
        University Park, PA 16802

        Susan Knell
        Eberly College of Science
        University Park, PA 16802

        Frank M. Goode
        Dept. of Agricultural Economics/Rural Sociology
        112C. Armsby Building
        University Park, PA  16802

        Dr. Archie J. McDonald
        Environmental Resources
        Land and Water Research Building
        University Park, PA 16802

        Robert Shannon
        Dept. of Ag. & Biol. Eng.
        Dept. of Env'l Res. Mgmt.
        233 Agricultural Engineering Bldg.
        University Park, PA 16802

Penn State University-Abington
        Alice Sayles
        Office of Continuing Education
        1600 Woodland Road
        Abington, PA 19001
Pepperdine University
        Nan Papenhausen
        Director, Recruitment and Placement
        School of Public Policy
        24255 Pacific Coast Highway
        Malibu, CA  90263-7490

Philadelphia College of Pharmacy & Science
        Kevin Wolbach
        600 S. 43rd Street
        Philadelphia, PA 19104

Piedmont College
        Tom Miles, Director
        Career Center
        P.O. Box 10
        Deforest, GA 30535

Pomona College
        Ms. Jan  Morimoto
        Career Development Office
        575 North College Way
        Claremont.CA 91711

        Fellowships & Scholarships
        Office of Career Development
        170 E. Sixth Street, Suite 148
        Claremont.CA 91711-6392

        Kristen Romero
        Career Development Office
        333 N. College Way
        Claremont.CA  91711

Portland State University
        Dr. James Pratt
        Environmental Science & Resources Program
        P.O. Box 751
        Portland, OR 97207-0751

Princeton University
        Dr. Ann D. Corwin
        Woodrow Wilson School
        Robertson Hall
        Princeton, NJ 08544-1013

Principia College
        Taylor Delaney
        Biology/Environmental Sciences Dept.
        Elsah,  IL 62028
                                                  24

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Purdue University
        Jane Alexander, Office of Student Services
        Forestry & Natural Resources
        1159 Forestry Building
        West Lafayette, IN 47907-1159

        Jeff R. Wright
        School of Civil Engineering
        1284WRRC
        West Lafayette, IN 47907

        Shirl Barker
        NRES  Program
        School of Agriculture
        West Lafayette, IN 47907

        Chris J.Johannsen
        Natural Resources Research Inst.
        1158ENTM220
        West Lafayette, IN 47907-1158

Queens College of the University of New York
        Ms. Laura A.  Funk
        Office of Honors and Scholarships
        Powdermaker Hall, Rm 119
        65-30 Kissena Blvd
        Flushing,  NY  11367-1597

Radford University
        Dr. Sally Dennis
        Biology Department
        304 Reed Hall, Box 6931
        Radford, VA  24142

Regent University
        Ms. Kristine Bramsen
        Robertson School of Government
        1000 Regent University Drive
        Virginia Beach, VA  23464-9885

Rensselaer Polytechnic Institute
        Patricia Doyle
        Career Development Center
        Troy, NY  12180

        Mr. Frank Mendelson
        Environmental Management & Policy Program
        Sage 2502
        Troy, NY 12180-3590
Rice University
        Oralia M. Rios-Nunez, Career Svcs Center
        Rice Memorial Center, 2d Floor, MS 521
        6100 Main Street
        Houston, TX 77005

Richard Stockton College
        Mike Geller
        NAMS
        Pomona, NJ 08240

Rider College
        School of Liberal Arts and Sciences
        2083 Lawrenceville Road
        Lawrenceville, NJ  08648-3099

Rochester Institute of Technology
        Office of Cooperative Education & Placement
        Bausch & Lomb Center
        57 Lomb Memorial Drive
        Rochester, NY 14623-5603

        George Crowley
        Cooperative Education & Placement Office
        P.O. Box 9887, Bausch & Lomb Center
        Rochester, NY 14623-0887

Rogers State University
        Brett Campbell, Director
        Student Affairs Office, Claremore Campus
        1701 W. Will Rogers Boulevard
        Claremore, OK  74017-3252

Rutgers University
        Dr. Alan Appleby
        Dept of Environmental Services, Cook College
        P.O. Box 231
        New Brunswick, NJ 08903

        Joe  Broderick
        Office of Research & Sponsored Programs
        ASB Annex II, Busch Campus, P.O. Box 1179
        Piscataway, NJ 08855-1179

        Dr. Guanaccia
        Department of Human Ecology, Cook College
        P.O. Box 231
        New Brunswick, NJ 08903
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Rutgers University
       Janet Jones
       Busch Livingston Reg. Ofc., Career Services
       Busch Campus Center, Bartholomew Road
       Piscataway, NJ 08855-1179

       Carol Rutgers
       Cooperative Education, Cook College
       P.O. Box 231
       New Brunswick, NJ 08903-0231

       Greg Sobol
       Douglas/Cook Regional Office, Career Services
       61  Nichol Avenue
       New Brunswick, NJ 08903

       Richard L. White
       Career Services
       56 College Avenue
       New Brunswick, NJ 08903

Saint Ambrose University
       Bill Lynn
       518 West Locust
       Davenport, IA 52803

Saint Augustine's College
       Gywn Newsome
       Career Planning & Placement
       1315 Oakwood Avenue
        Raleigh, NC 27610-2298

Saint Cloud State University
       Andrew P. Ditlevson
       Career Services
       720 Fourth Avenue South
       St. Cloud, MN  56301-4498

Saint Joseph University
        Financial Aid Office
        5600 City Avenue
        Philadelphia, PA  19131

Saint Louis University
        Alisa Reichman
        Career Center
        221 N. Grand, Suite 150
        St. Louis,  MO  63103
Saint Mary's College of Maryland
        Stephanie Slater, Assistant Director
        Career Services
        St. Mary's City, MD  20686

Saint Mary's University
        Brother Craig Franc, Vice President
        700 Terrace Heights, #30
        Winona, MN  55987

Saint Norbert College
        Carol Komsi
        Career Services
        JMS 106,100 Grant St.
        DePere, Wl 54115

Saint Paul's College
        Dr. Frank Conteh
        Environmental Studies/Dept. of Humanities
        406 Windsor Avenue
        Lawrenceville.VA  23868

        Mr. Frank Hendrick, Director
        Career Planning & Placement
        406 Windsor Avenue
        Lawrenceville.VA  23868

Salisbury State University
        Dr. Becky Emery
        Career Services
        1101 Camden Avenue
        Salisbury, MD  21801

Samford University
        Alice Martin,  Director
        Career Development Center
        Birmingham, AL 35229-2276

San Jose State University
        Deborah Weaktand
        Career Center
        One Washington Square
        San Jose, CA  95192-0032

Scott Community College
        Mark Aronson
        Department of Biology
        500 Belmont Road
        Bettendorf, IA 52722
                                                  26

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Scripps College
        Women's Collective
        1030 Columbia Avenue
        Claremont, CA 91711

Sewanee, The University of the South
        Ms. Julie King Murphy, Director
        Career Services
        735 University Avenue
        Sewanee, TN 37383-1000

Shepherd College
        Donna Daugherty, Program Coordinator
        Cooperative Education
        Shepherdstown, WV 25443

Simmons College
        Elaine Goldman, Associate Director
        Career Services
        300 The Fenway
        Boston, MA 02115

Society of Hispanic Professional Engineers, The
        Mr.  Frank C. Rios, President
        Greater Philadelphia Chapter
        P.O. Box 1497
        Philadelphia, PA  19105

South Carolina State University
        Stacey Settle
        Director of Student Services
        P.O. Box 7176
        Orangeburg, SC  29117

South Dakota State University
        Mr.  Roger Sandness
        College of Arts & Science
        Scobey Hall 232
        Brookings, SD 57007-0648

Southern Illinois University (Carbondale)
        Carol Zakmary
        NPA Program
        Carbondale, IL 62901

        Marvin E. Nowicki
        Department of Political Science
        Carbondale, IL 62901-4501
Southern Oregon State College
        Darlene Southworth, Professor
        Department of Biology
        1250Siskiyou Boulevard
        Ashland Oregon  97520-5071

Southern University
        Dr. Robert Ford
        Center for Energy & Environmental Studies
        P.O. Box 9764
        Baton Rouge, LA 70813

Stanford University
        Cherene Marchant
        Career, Planning &  Placement Center
        Stanford, CA  94305-3081

State University of New York at Buffalo
        Ms. Judy Jankowsky, Career Resource Librarian
        Car. Ping & Placement, Div. of Stu. Affairs
        259 Capen Hall, Box 601635
        Buffalo, NY 14260-1635

State University of New York at Buffalo
        Mary C. Dahl
        Career Resource Librarian
        259 Capen Hall, Box 601635
        Buffalo, NY 14260-1635

State University of New York at Geneseo
        Michelle Larose, Career Counselor
        Career Services Office
        Blake A104
        Geneseo, NY  14454

State University of New York at Syracuse
        Dr. Helmut Resch
        Research Office, SUNY/ESF
        200 Bray Hall
        Syracuse, NY  13120

State University of New York, Stony Brook
        Peter M. Saal
        Research Resources Center
        S-5421 Frank Melville, Jr. Memorial Library
        Stony Brook,  NY 11794-3364

        Dr. Bruce Brownawell
        Marine Sciences Research Center
        Stonybrook, NY  11794-5000
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Staten Island, The College of
        Carol Watkins
        1A-105
        2800 Victory Blvd.
        Staten Island, NY 10301

Susquehanna University
        Ms. Kimberly Bolig, Assoc. Director
        Center for Career Services
        514 University Avenue
        Selinsgrove, PA 17870

Swarthmore College
        Jane Z. McGarity
        Career Planning & Placement
        500 College Avenue
        Swarthmore, PA 19081-1397

Sweetbriar College
        Environmental  Studies
        Sweetbriar, VA 24595

Syracuse University
        Anne Stewart
        Department of  Public Administration
        214 Maxwell Hall
        Syracuse, NY 13244-1090

Temple University
        Robert Mason
        Department of  Geography
        309 Gladfeller Hall
        Philadelphia, PA 19122

        Mr. David Smedley
        Financial Aid Office
        Cornwell Hall
        Philadelphia, PA 19122

Tennessee State University
        Dr. Edward L. Risby
        Graduate Studies & Research
        3500 John A. Merritt Blvd.
        Nashville, TN 37209

Texas A&l University
        Dr. R. N. Finch
        Dept. of Chemical/Natural Gas Engineering
        Campus Box 193
        Kingsville, TX  78363
Texas A&M University
        Ms. Rebecca K. Sharp
        Col. Ag. & Life Sci., Plant Path. & Micro. Dept.
        120 Peterson
        College Station, TX 77843-2132

        Dr. Roy W. Hann
        Environmental Engineering Dept.
        College Station, TX 77843

Texas Southern  University
        Harry Clark,  Planning & Placement
        Cooperative  Education  Center
        3000 Cleburne Street
        Houston, TX 77004

Texas Tech University
        Dr. Lloyd Urban
        Water Resources Dept.
        Box41022
        Lubbock.TX 79409-1022

Texas Wesleyan School of Law
        Linda S.  Shelby, Director
        1515 Commerce  Street
        Fort Worth, TX 76102-6509

Towson State University
        Ms. Amy Pearce
        Career Center
        8000 York Road
        Towson,  MD 21252

Trenton State College
        Barbara Clancey
        Office of Career Services
        Hillwood Lakes, CN 4700
        Trenton,  NJ  06850-4700

Tufts University
        Sheldon  Krimsky
        Dept. of  Urban/Environmental Studies Dept.
        97 Talbot Avenue
        Medford, MA 02155

        Michael Reed
        Dept. of  Biology
        Medford, MA 02155
                                                  28

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Tufts University
        Kerry Santry, Acting Director
        Tufts University Career Planning Center
        226 College Avenue
        Medford, MA 02155

Tulane University
        Terry Brown
        Office of Research
        327 Gibson Hall
        6823 St. Charles Ave.
        New Orleans, LA  70118

        Jamie Lax, Assistant Director
        Career Services Center
        University Center, Suite 73
        New Orleans, LA  70118

Tulane University Medical Center
        Dr. Robert Reimers
        Dept. of Environmental Health Sciences SL29
        1430 Tulane Avenue
        New Orleans, LA  70112-2699

Tuskegee University
        Dr. Maurice Maloney
        Department of Agricultural Sciences
        Tuskegee, AL 36088

University of Alaska
        Career Services Center
        3211 Providence  Drive
        Anchorage, AK 99508

University of Alaska, Fairbanks
        Raymond C. Highsmith, Director
        West Coast National Undersea Research Center
        School of Fisheries &  Ocean Studies
        Fairbanks, AK 99775-7220

University of Arizona
        John Luhman
        Career Center
        4400 Massachusetts Avenue
        Washington, DC  10016-8011

        Bill Ruggirello
        Career Center
        Old Main, Room 104
        Tucson, AZ 85721
University of Arizona
        Susan Hogan
        Career Center
        4400 Massachusetts Avenue
        Washington, DC 10016-8011

University of Arkansas, Little Rock
        Dr. Carl Stapleton
        Dept. of Environmental Health
        2801 S. University Avenue
        Little Rock, AR 72204

University of California, Berkeley
        Ms. Susan Kishi, Career Advisor
        Career & Graduate School Services
        2111 Bancroft Way,  #4350
        Berkeley, CA 94720-4350

        Julia Harty
        Cal in the Capital, Alumni  House
        Berkeley CA 94702

        Lisa Shuldberg
        Graduate School of  Public Policy
        2607 Hearst Ave
        Berkeley, CA 94720

        Ms. Jane Adams
        Career & Graduate School Services
        2111 Bancroft Way,  #4350
        Berkeley, CA 94720-4350

University of California, Davis
        Ms. Marg Lee, Coordinator
        Internships Career Center
        2nd Floor, South Hall
        Davis, CA 95616-8625

        Environmental and Resources Sciences
        Internship and Career Center
        211 South Hall
        Davis, CA  95616

University of California, Irvine
        Robert Gomez
        Career Planning & Placement Center
        Irvine, CA 92717
                                                   29

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University of California, Irvine
        Said M. Shokair, Director
        Undergraduate Research Opportunities Program
        Student Services II, Suite 1100
        Irvine, CA  92697-5685

University of California, Los Angeles
        Graduate Admissions Dept.
        5531 Boelter Hall
        Los Angeles, CA 90095-1592

University of California, Riverside
        Deborah McCoy
        Career Services Center
        Veitch Student Center, N.W. Wing
        Riverside, CA 92521-0211

        Deborah Norden
        Dept. of Political Science
        Riverside, CA 92521-0211

University of California, San Diego
        Christine Alexander, Internship Coordinator
        Career Services, Department 0335
        9500 Gilman Drive
        LaJolla, CA  92093-0335

        Randon E. Woodard, Asst. Director
        Student Activities & Government
        9500 Gilman Drive
        LaJolla, CA 92093-0077

        Ms. Kristen Bubb, Internship Counselor
        Academic Internship Program
        9500 Gilman Drive
        LaJolla, CA  92093-0422

University of California, Santa Barbara
        Sheryl Reimers, Assistant Director
        Graduate Admissions & Financial Support
        Graduate Division, 3117 Cheadle Hall
        Santa Barbara, CA 93106

University of California, Santa Cruz
        Christie Danner
        Career Resources Librarian
        1156 High Street
        Santa Cruz, CA 95064
University of California, Santa Cruz
        Caroline Berger
        Environmental Studies Internship
        Santa Cruz, CA 95064

University of Chicago
        Kelly Humphry
        Environmental Center
        5706 S. University Avenue, #002a
        Chicago, IL 60637

        Prof. Joseph V. Smith
        Department of Geophysical Science
        5801 S. Ellis Avenue
        Chicago, IL 60637

        Stacey Myton, Internship Coordinator
        Career and Placement Services
        1212 East 59th Street
        Chicago, IL 60637

University of Cincinnati
        Kathy Grant, Director
        Career Planning Center
        College of Law, ML #040
        Cincinnati, OH  45221-0040

University of Colorado at Boulder
        Judith  Moore
        Career Services Center
        Willard Hall
        Campus Box 133
        Boulder, CO  80309-0133

University of Connecticut
        Larry Druckenbrod, Career Consultant
        Dept. of Career Services
        233 Glenbrook Rd., U-57
        Storrs, CT 06269

        David B. Schroeder, Department Head
        Natural Resources Management
        Young Bldg, Rm. 306, U-51
        Storrs, CT 06269

University of Dayton
        Dr. Steven Safferman, Asst. Professor
        Dept. Civil & Environmental Eng. Mechanics
        300 College  Park
        Dayton, OH  45469-0243
                                                   30

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University of Delaware
        John Byrne, Director
        Center for Energy & Env'l Policy
        Newark, DE 19716-7301

        Jeff Raffel
        Newark, DE 19716-7301

        Dr. Tom Sims, College Architectural Sciences
        Department of Plant and Soil Sciences
        147 Townsend Hall
        Newark, DE 19717-1303

        Jean Stokes
        College of Urban Affairs
        184 Graham Hall
        Newark, DE 19716

        Patricia Waddington
        Career Planning & Placement
        Raub Hall
        Newark, DE 19716

University of Denver
        John Haag, Director of Internship
        Career Center
        2050 E.Evans Avenue
        Denver, CO 80208

        Suzanne Snider
        Environmental Policy and Management
        2327 East  Evans Avenue
        Denver, CO 80208

        Ms. Cathy  Grieve
        School of Communications
        2490 South Gaylord Street
        Denver, CO 80208

University of the District of Columbia
        Dr. Tilden J. LeMelle,  President
        4200 Connecticut Avenue, N.W.
        Washington, DC 20008

        Mr. Melvin Hall, Director
        Job Location & Development
        Student Placement Services
        4200 Connecticut Avenue, N.W.
        Washington, D.C.  20008
University of Dubuque
        Mary A. Agria, Director
        Career Resource Center
        2000 University Avenue
        Dubuque, IA  52001

University of Findlay
        Michael Momany
        Career Service Center
        1000 N. Main Street
        Findlay, OH 45840

University of Georgia
        Kathryn Hatcher
        Institute of Ecology
        Ecology Building
        Athens, GA 30602-2202

        Michael Maglaya
        Career Placement Services
        2422 Campus Road
        Honolulu, HI  96822

University of Hawaii
        Dr. Jacqueline Miller
        Environmental Center
        2550 Campus Road
        Honolulu, HI  96822

University of Houston, Clear Lake
        Peter Bowman
        Administrative Services
        2700 Bay Area Boulevard
        Houston, TX  77058

University of Idaho
        Alice Pope Barbut
        Cooperative Education
        Education Building 204
        Moscow, ID  83844-3088

        Diana Gibney, Job Developer
        Cooperative Education Program
        EDU 204
        Moscow, ID  83844-3088
                                                  31

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University of Illinois at Urbana Champaign
        School of Life Sciences
        Undergraduate Advising Office
        289 Morrill Hall
        505 South Goodwin Avenue
        Urbana, IL 61801

        Mr. Brad Berberet
        H. Hughes Program
        for Undergraduate Education in Life Sciences
        429 Natural History Bldg.
        1301 W. Green St.
        Urbana, IL 61801

        Ms. Nikki  Lowery
        H. Hughes Program
        Webmaster & Internship Coordinator
        429 Natural History Bldg.
        1301 West Green St.
        Urbana, IL 61801

        Ms. Claudia Washburn
        H. Hughes Program
        for Undergraduate Education in Life Sciences
        429 Natural History Bldg.
        1301 W. Green St.
        Urbana, IL 61801

University of Iowa
        Ms. Jean  Blair
        Division of Sponsored Programs
        lOOGilmoreHall
        Iowa City, IA  52242

University of Kansas
        Julie Cunningham
        Career Services Center
        4010 Learned Hall
        Lawrence, KS 66045

        Nicholas Godfrey
        Environmental Studies Dept.
        517 W 14th Street
        Lawrence, KS 66046

University of Kentucky
        Ms. Caroline  Francis
        University Career Center
        201 Mathews Building
        Lexington, KY 40506-0047
University of Maine
        Professor C.S. Cronan
        Grad. Prog, in Ecology & Environ. Science
        5722 Deering Hall
        Orono, ME 04469-5722

        Robert Thomas
        Office of Cooperative Education
        5781 Wingate Hall
        Orono, ME 04469-5781

University of Maryland
        Dr. Wayne H. Bell, VP, External Relations
        Center for Environmental & Estuarine Studies
        P.O. Box 775
        Cambridge, MD 21613

University of Maryland at Baltimore
        Laura Mrozek, Administrator
        Environmental Law Program, School of Law
        500 West Baltimore Street
        Baltimore, MD 21201-1786

University of Maryland, Baltimore County
        Dr. Susan Schneider
        Dept. of Biological Sciences
        1000 Hilltop Circle
        Baltimore, MD 21250

University of Maryland at College Park
        Ms. Joyce Brown
        Environmental Science  and Policy
        0207 Symons Hall
        College Park, MD  20742

        Susan Kirk
        Career Center, Experiential Learning Progs.
        Hornbake Library, Room 0119
        College Park, MD 20742

        Traci Martin, Assistant Director
        Career Center
        3121 Hornbake Library
        College Park, MD 20742

        Ms. Terri Reed
        School of Public Affairs
        Van Munching Hall
        College Park, MD 20742
                                                  32

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University of Maryland, Eastern Shore
        Department of Natural Science
        Princess Anne, MD 21853

        Career Center
        Backbone Road
        Princess Anne, MD 21853

        Dr. Steve Rebach
        Department of Natural Sciences
        G.W. Carver Science Bldg.
        Princess Anne, MD 21853

University of Massachusetts, Amherst
        Ms. Lynn Zlotnick
        Career Center
        Box35310
        Amherst, MA 01003-5310

        Gloria DiFulvio
        Coordinator, Placement
        School of Public Health and Health Sciences
        416 Arnold House
        Amherst, MA 01003

University of Miami
        Dr. C. Mindy Nelson, Coordinator
        Environmental Science Program
        122 Cox Science Bldg.
        P.O. Box249118
        Coral Gables, FL 33124-0421

        Mariela Calderin, Graduate Studies Office
        Rosenstiel Sch of Marine & Atmospheric Sci
        4600 Rickenbacker Causeway
        Miami, FL 33149

University of Michigan
        Charlene A. Fluder
        Global Change Project
        Rm 1572, Dana Building
        Ann Arbor, Ml  48109-1115

        Yolanda Lizardi Marino
        Institute of Public Policy Studies
        440 Lorch Hall
        Ann Arbor, Ml  48109-1220

        Debbie Solowczuk
        Office of Academic Programs
        430 E. University Drive (Rm. 1024 Dana)
        Ann Arbor, Ml  48109
University of Minnesota
        Pam Nelson
        Career Center, Public Health
        P.O. 6ox 819,420 Delaware St., SE
        Minneapolis, MN 55455

        Dean M. Underwood, Director
        College of Agriculture, Career Svcs. Office
        272 Coffey Hall
        1420 Eckless Avenue
        St. Paul, MN  55108

        Lynne Schuman
        HHH Institute of Public Affairs
        30119th Avenue, South
        Minneapolis, MN 55455

        John Gulliver
        St. Anthony Falls Laboratory
        Civil Engineering
        Minneapolis, MN 55455

University of Missouri
        Gayle Neumeyer
        Energy Systems Department
        W1013 Engineering Building
        Columbia, MO 65211

        Dana Brown
        Career Development & Placement
        2-64 Agricultural Building
        Columbia, MO 65211

        Dave Britton
        Career Opportunity Center
        302 Norwood Hall
        1870 Miner Circle
        Rolla, MO  65409-0240

University of Montana
        Vickie Watson
        Environmental Studies
        Missoula, MT 59812

University of Nebraska, Lincoln
        Marcia Phelps
        Student Employment & Internship Center
        345 Nebraska Union
        Lincoln, NE 68588-0495
                                                  33

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University of Nevada
        James Seiber
        Center for Env. Sciences & Engineering
        MS-200
        Reno, NV  89557

University of Nevada, Las Vegas
        Vicki Tripoli, Program Liaison Officer
        Greenspun College of Urban Affairs
        Dept. of Environmental Studies
        4505 Maryland Parkway, Box 454030
        Las Vegas, NV 89154-4030

University of New England
        Judy Bellante, Coordinator
        Career Services
        Hills Beach Road
        Biddeford, ME 04005

University of New Hampshire
        Laurel Trufant, Education Coordinator
        Dept. of Natural Resources
        Rm. 215, James Hall
        Durham, NH 03824

        Katie Gelardi
        Career Services Field Exper/Job Develop.
        Hood House
        89 Main Street
        Durham, NH 03824-3577

        Paul Rollison, Internship Office
        Career Services
        Hood House
        89 Main Street
        Durham, NH 03824

University of New Mexico
        Michael E. Campana
        Department of Earth & Planetary Sciences
        Northrop Hall
        Albuquerque, NM  87131-1116

University of North Carolina, Chapel Hill
        Douglas Crawford-Brown
        Dept. of Environmental Sciences/Engineering
        CB #7400 Rosenau Hall
        Chapel Hill, NC 27599
University of North Carolina, Chapel Hill
        Caroline Okum
        Curriculum In Public Policy
        214AbernathyHall, CB3435
        Chapel Hill, NC 27599

University of North Dakota
        Office of Research and Program Development
        Box7134
        Grand Forks, ND  58202-7134

University of North Texas
        Dr. Rollie Shafer
        Associate VP & Dean of Graduate Studies
        P.O. Box 5446
        Denton, TX  76205-0446

University of Notre Dame
        Lloyd H. Ketchum, Jr.
        Department of Civil Engineering
        156FitzpatrickHall
        Notre Dame, IN 46556-0767

University of Oklahoma
        Dr. Ronald Coleman
        Environmental Health Department
        Box 26901,  Room 413
        Oklahoma City, OK 71190

University of Oregon
        Mr. John Baldwin, Director
        Institute for Sustainable Environment
        132HendricksHall
        Eugene, OR 97403

        Internship Director
        Dept. of Planning, Public  Policy & Management
        1209 University of Oregon
        Eugene, OR 97403

University of Pennsylvania
        Jan McFarian
        Morris Arboretum
        9414 Meadowbrook Avenue
        Philadelphia, PA  19118
                                                 34

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University of Pennsylvania
        Debbie Becker
        Career Planning & Placement Service
        3718 Locust Walk (McNeil Bldg., Suite 20)
        Philadelphia, PA 19104-6209

        Environmental Studies Division
        Hayden Hall, Rm 251
        240 S. 33 Street,
        Philadelphia, PA 19104-6316

        Greg Rost
        Fells Center of Government
        39th and Walnut Streets
        Philadelphia, PA  19104

        David Grossman
        Internship Area, CPPS
        3718 Locust Walk (Suite 20, McNeil Bldg.)
        Philadelphia, PA 19104-6209

        Roger Raufer
        Environmental Studies
        6-19 Meyerson Hall, 210 S. 34th Street
        Philadelphia, PA 19104-6311

        Alberto Chang
        Society of Systems Engineers
        109 Towne Building, 220 S. 33rd Street
        Philadelphia, PA 19104

University of Pittsburgh
        Ronald Neufeld
        Department of  Civil Engineering
        Pittsburgh,  PA  15261

        Ms. Virginia Franke Kleist, Director
        MOIS Program, Grad. School of Business
        166A Men/is Hall
        Pittsburgh,  PA  15260

        Nancy Mclntyre, Student Affairs Administrator
        Graduate School of Public Health
        260 Kappa Drive
        Pittsburgh,  PA  15238

University of Puerto Rico
        Dr. Rafael Munoz Candelario
        Environmental  Sciences
        P.O. Box 22213, UPR Station
        Rio Piedras, PR  00926
University of Puerto Rico
        Dr. Francisco Folch
        Department of Environmental Health
        Box 5067
        San Juan, PR  00936

University of Puerto Rico, Mayaguez Campus
        Dean, College of Arts & Sciences
        College Station
        Mayaguez, PR 00681

        Dean, College of Engineering
        College Station
        Mayaguez, PR 00681

        Dean for Engineering Academic Affairs
        College Station
        Mayaguez, PR 00681

        Dean for Academic Affairs
        College Station
        Mayaguez, PR 00681

        Dean of Students
        College Station
        Mayaguez, PR 00681

        Director, Office of Financial Aid
        Office of the Dean of Students
        College Station
        Mayaguez, PR 00681

University of Rhode Island
        Bobbi Koppel
        Career Services
        228 Roosevelt Hall
        Kingston, Rl 02881

University of Richmond
        Andrew Ferguson, Director
        Career  Development Center
        Richmond Hall
        Richmond, VA 23173

University of South Alabama
        Mr. James Wolfe, Assoc. VP of Research &
        Dean of Graduate School
        AD 300
        Mobile, AL 36688-0002
                                                   35

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University of South Carolina
        C. Marjorie Aelion
        Dept. of Environmental Health Sciences
        School of Public Health
        Columbia, SC  29208

University of South Florida
        Renu Khator
        Graduate Program in Anthropology
        SOC 107
        Tampa, FL 33620

        Dr. Alvin Wolfe
        Graduate Program in Anthropology
        SOC 107
        Tampa, FL 33620

University of Southern California
        Steve Chaney-Rice
        Career Center
        University Village-STU 111
        Los Angeles, CA 90089-4897

University of St.  Thomas
        Patricia McKinley
        Career Service Center
        3800 Montrose Boulevard
        Houston, TX 77006

University of Tampa
        Mamie Tapp
        Career Information Center
        401 W. Kennedy Boulevard
        Tampa, FL 33606-1490

University of Texas, Arlington
        Dr. Gerald Nehman
        Env. Institute for Technology Transfer
        Box19050
        Arlington, TX  76019

University of Texas, Austin
        Courtney Brown
        LBJ School of Public Affairs
        OSAP, LBJ School, PO Drawer "Y"
        Austin TX 78713
University of Texas-Pan American
        Dr. Ruben Mazariegos
        Department of Physics and Geology
        1201 West University Drive
        Edinburg, TX 78539-2999

University of Vermont
        Nancy J. Hayden
        Dept. of Civil & Environmental Engineering
        Burlington, VT  05464

        Sherrill Partee
        Office of Sponsored Programs
        340 Waterman  Bldg.
        Burlington, VT  05464-0160

        Jeff Collins
        Field Naturalist Program
        Marsh Life Sciences Building
        Burlington, VT  05464

        Ann Arcovitch
        Center for Career Development
        E Building
        Burlington, VT  05464

        Dr. Alan Macintosh
        School of Natural Resources
        Aiken Center
        Burlington, VT  05405

University of Virginia
        Nancy Paulson
        Career Center
        Campbell Hall
        Charlottesville, VA 22903

        Ellie Tucker
        Office of Career Planning & Placement
        GarrettHall, Lower Level
        McCormick Road
        Charlottesville, VA 22903

        Bruce Dotson
        Dept. of Urban and Environmental Planning
        Campbell Hall
        Charlottesville, VA 22903
                                                  36

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University of Washington
        Tara Koch
        Graduate School of Public Affairs
        208 Parrington Hall, DC-13
        Seattle, WA 98195

        Steve Trudell
        Ecosystem Science Division
        College of Forest Resources
        Box352100
        Seattle, WA 98195-2100

University of West Florida
        Dr. Jack Salmon
        Political Science Department
        11000 University Parkway
        Pensacola, FL 32514

University of Wisconsin, Eau Claire
        Bob Nelson
        Environmental Health Program
        Division of Allied Health
        Eau Claire, Wl    54702

University of Wisconsin, Madison
        Barbara Borns
        Institute for Environmental Studies
        Rm 70 Science Hall
        550 N. Park Street
        Madison, Wl 53706

        Mona Hinamanu
        Career Advising and Planning Services
        905 University Avenue, Room  160
        Madison, Wl 53715-1008

University of Wisconsin, Stevens Point
        San Szczytko
        College of Natural Resources
        CNR Building
        Stevens Point, Wl  54481

University of Wyoming
        Barbara Kissack
        Wyoming EPSCoR
        P.O. Box 3622
        Laramie.WY 82071-3622
Utah State University
        Donna Crow
        Career Placement & Cooperative Education
        Logan, Utah 84322-4305

Vanderbilt University
        Nancy Selah, Career Resource Specialist
        Career Center
        110 Alumni Hall
        Nashville, TN  37240

Villanova University
        Nancy Dudak
        Office of Career Planning & Placement
        Villanova, PA  19085

        College of Liberal Arts and Sciences
        Villanova, PA  19085

Virginia Commonwealth University
        Tom Halasz
        Career Center
        P.O. Box 842007
        907 Floyd Avenue
        Richmond, VA 23284-2007

Virginia Polytechnic  Institute
        Ms. Claire Childress, Career Coordinator
        College of Agriculture & Life Sciences
        1060 Litton Reaves Hall
        Blacksburg, VA  24061-0334

        Conrad Heatwole
        Agricultural Engineering Department
        110 Alumni Hall
        Blacksburg, VA 24061-0303

Virginia State University
        Robert L. Turner, Jr., Director
        Career Services
        P.O. Box9410
        Petersburg, VA 23806

        Lorenzo Lyons, Dean
        School of Agriculture,  Science & Technology
        P.O. Box 9001
        Petersburg, VA 23806
                                                  37

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Virginia Union University
        Dr. S. Dallas Simmons, President
        1500 North Lombardy Street
        Richmond, VA 23220

        Mr. Joseph Lowe, III, Director
        Career Planning & Placement
        1500N, Lombardy Street
        Richmond, VA  23220

Wake Forest University
        Dr. Robert Browne
        Biology Department
        P.O. Box 7325
        Winston-Salem, NC 27109

        Dr. Herman Eure, Chairman
        Biology Department
        P.O. Box7325
        Winston-Salem, NC 27109

Washington and Lee University
        Amy Blackburn, Career Coordinator
        Career Development & Placement
        Lexington, VA 24450

Washington State University
        Debbie Edwards
        Career Services, 180 Lighty Building
        P.O. Box641061
        Pullman, WA 99164-1061

Washington University of St. Louis
        Ms. Kristen Shults
        The Career Center
        Campus Box 1091
        One Brookings Drive
        St. Louis, MO 63130-4899

Weber State University
        Mr. James Godfrey, Manager
        Cooperative Education & Internships
        Career Services
        Ogden, Utah 84408-2112

Wellesley College
        Kathleen Lis, Internship Coordinator
        Center for Work & Service
        106 Central Street
        Wellesley, MA 02181-8200
Wesley College
        Terry Higgins, Program Director
        Environmental Sciences
        120 North State Street
        Dover, DE 19901

West Chester University
        Dr. Joan Welch
        Department of Geography and Planning
        West Chester, PA 19383

        Mr. Chuck Shorten
        Department of Health
        West Chester, PA 19383

        Linda Dijulia
        Career Development Center
        Lawrence 106
        West Chester, PA 19383-4110

West Virginia State University
        Dr. Hazo W. Carter, Jr., President
        P.O. Box 399
        Institute, WV 25112

        Ms. Patricia Kline, Director
        Career Services Office
        Campus 8ox 185
        P.O. 60x1000
        Institute.WV 25112-1000

Western State College of Colorado
        Layne Nelson, Director
        Career Services
        College Union
        Gunnison, CO 81231

Wharton School
        Ms. Janet R. Pack
        Policy & Management Department
        3620 Locust Walk, Suite 3105, SH-DH/6
        Philadelphia,  PA 19104

Wheaton College
        Mr. Dale Fenton
        Career Development Center
        Wheaton, IL 60187
                                                  38

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Whittier College
        Ms. Carolyn Sharpen, Internship Coordinator
        P.O. Box 634
        Whittier, CA 90608

Widener University
        Mary Pennington, Director
        Career Advancement & Planning Services
        1 University Place
        Chester, PA 19013-5792

William and Mary, The College of
        lisa M. Kaattari
        Department of Biology
        P.O. Box 8795
        Williamsburg, VA 23187-8795

Williams College
        Ms. Pamela A. Warren, Program Coordinator
        Office of Career Counseling
        Stetson Hall
        Williamstown, MA 01267

Worcester Polytechnic Institute
        Dr. Susan Vernon-Gerstenfeld
        Interdisciplinary Studies Division
        100 Institute Road
        Worcester, MA 01609-2280

Xavier University
         LaMoyne Williams
         Center for Environmental Programs
         7325 Palmetto Street
         New Orleans, LA  70125

Yale University
         Stanton C. Otis, Jr.
         Dept. of Forestry & Environmental Studies
         205 Prospect Street
         New Haven, CT 06511-2189

         Christy Bergheim, Career Counselor
         School of Public Health
         P.O. Box 208034
         60 College Street
         New Haven, CT  06520-8034
                                                   39

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             Appendix B: IRS Publication 520:
               Scholarships and Fellowships

You may also download this publication from the Internet at
http://ftp/fedworld.gov/pub/irs-pdf/p520.pdf
                             40

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Department
of the
Treasury

Internal
Revenue
Service
Publication 520
(Rev. April 1998)
Cat. No. 15024E

Scholarships

and

Fellowships
Contents

Important Reminders 	

Introduction 	

Scholarships and Fellowships

Qualified Tuition Reduction 	
Individuals Abroad 	
  Reporting Income 	
  Deducting Expenses	
  Payment of Foreign Taxes 	
  Payment of U.S. Income Tax 	
                                                                        Estimated Tax	

                                                                        How To Get More Information

                                                                        Index	
                    Get forms and other information faster and easier by:
                      COMPUTER
                    • World Wide Web > www.irs.ustreas.gov
                    • FTP > ftp.irs.ustreas.gov
                    • IRIS at FedWorld > (703) 321 -8020
                      FAX
                    • From your FAX machine, dial > (703) 368-9694
                    See How To Get More Information in this publication.
                                                                        Important Reminders

                                                                        Estimated tax.  You may have to pay esti-
                                                                        mated tax if the grantor of a scholarship or
                                                                        fellowship does not withhold tax or withholds
                                                                        insufficient tax on the  taxable part of your
                                                                        scholarship or fellowship grant. For more in-
                                                                        formation, see Estimated Tax, later.

                                                                        Dependent student.  If you can be claimed
                                                                        as a dependent on another person's return,
                                                                        the following special rules apply.

                                                                         1) You cannot claim an exemption for
                                                                           yourself on your tax return.
                                                                         2)
                                                        Your standard deduction is generally
                                                        limited.
                                                                        For more information,  see Publication 501,
                                                                        Exemptions, Standard Deduction, and Filing
                                                                        Information.

                                                                        Individual retirement arrangements (IRAs).
                                                                        You can set up and make contributions to an
                                                                        IRA if you  received taxable compensation.
                                                                        Under this rule, a taxable scholarship or fel-
                                                                        lowship is compensation only if it is shown in
                                                                        box 1 of Form W-2, Wage and Tax Statement.
                                                                        For more information about IRAs, see Publi-
                                                                        cation 590, Individual  Retirement Arrange-
                                                                        ments (IRAs).
                                                     Introduction
                                                     This publication covers the rules for scholar-
                                                     ships, fellowships,  and  tuition reductions.
                                                     These amounts are tax free if they meet the
                                                     rules discussed in this publication.
                                                       This publication  also discusses the esti-
                                                     mated tax rules and some of the special rules
                                                     that apply to U.S. citizens and resident aliens
                                                     who are studying, teaching, or researching
                                                     abroad under scholarships and fellowships.
                                                       This publication does not discuss certain
                                                     items that are covered in other publications.
                                                     These include:

                                                       • Student loans that were canceled or for-
                                                        given. See Publication 525, Taxable and
                                                        Nontaxable Income
                                                       • Scholarships and fellowships paid to
                                                        nonresident aliens. See Publication 519,
                                                        U.S. Tax Guide for Aliens.

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Useful Items
You may want to see:

  Publication

  O 54    Tax Guide for U.S. Citizens and
          Resident Aliens Abroad

  D 501   Exemptions, Standard Deduction,
          and Filing Information

  D 505   Tax Withholding and Estimated
          Tax

  D 508   Educational Expenses

  D 514   Foreign Tax Credit for Individuals


  D 525   Taxable and Nontaxable Income

  D 901   U.S. Tax Treaties

  Form (and Instructions)

  D 1040  U.S. Individual Income Tax Return


  U 1040AU.S. Individual Income Tax Return


  n 1040EZ Income Tax Return for Single
          and Joint Filers With No Depen-
          dents
   See  How To Get  More Information near
the end of  this  publication for information
about getting these publications and forms.
Scholarships and

Fellowships
This part explains whether your scholarship
or fellowship is tax free.
   A  scholarship  is  generally an amount
paid for the benefit of a student at an educa-
tional institution to aid in the pursuit of studies.
The student may be either an undergraduate
or graduate.
   A fellowship is generally an amount paid
for the benefit of an individual to aid in the
pursuit of study or research.


Tax-Free Scholarships and
Fellowships
A scholarship or fellowship is tax free only if:

  1)  You are a candidate for a degree at an
     educational Institution, and
  2) The grant is a qualified scholarship or
     fellowship
 Candidate for a degree.  The term "candi-
 date for a degree" means a student (full or
 part-time) who:

  1)  Attends a primary or secondary school
     or is  pursuing a degree at a college or
     university, or

  2)  Attends an accredited educational in-
     stitution that is authorized to provide:
                                   Table  1.  Tax Treatment of Scholarship and Fellowship Payments
    a)
    b)
 Page 2
A program that is acceptable for full
credit toward a bachelor's or higher
degree, or

A program of training to prepare
students for gainful employment in
a recognized occupation.
Payment for
Tuition
Fees
Books
Supplies
Equipment
Room
Board
Travel
Teaching
Research services
Other services
Degree candidate
Tax free
Tax free-
Tax free*
Tax free*
Tax free*
Taxable
Taxable
Taxable
Taxable
Taxable
Taxable
Not a degree candidate
Taxable
Taxable
Taxable
Taxable
Taxable
Taxable
Taxable
Taxable
Taxable
Taxable
Taxable
                                   * If required of all students In the course

                                      Educational institution.  An educational
                                   institution  maintains a regular faculty and
                                   curriculum and has a regularly  enrolled body
                                   of students in attendance at the place where
                                   it carries on its educational activities.

                                   Qualified  scholarship  or fellowship.   A
                                   qualified  scholarship  or  fellowship is any
                                   amount you receive as a scholarship or fel-
                                   lowship grant that is used under the terms of
                                   the grant for:

                                     • Tuition and fees paid to enroll in, or to
                                      attend, an educational institution, or

                                     • Fees, books, supplies, and equipment
                                      that are required for the courses at the
                                      educational institution. These items must
                                      be required of  all students in your course
                                      of instruction.

                                      Your scholarship or fellowship  grant can
                                   still qualify as tax  free even if the  terms  do
                                   not provide that it be used only for tuition and
                                   course-related expenses. It will qualify if you
                                   use  the  grant proceeds  for tuition and
                                   course-related  expenses.  However,  if the
                                   terms of the grant require its  use  for other
                                   purposes, such as  room and board, or specify
                                   that the grant cannot be used for  tuition  or
                                   course-related  expenses,  the amounts  re-
                                   ceived under the grant are not  tax free.

                                          You can use  Table 2 to  figure the
                                   [TIP] tax-free  and  taxable parts of your
                                        1 scholarship or fellowship.
   Athletic scholarships.  Athletic scholar-
ships  are tax free if they meet the require-
ments discussed above.
   Fulbright grants.  A Fulbright grant is
generally treated as any other scholarship or
fellowship in figuring how much of the grant
is tax free. If you receive a Fulbright grant for
lecturing or teaching, it is payment for ser-
vices and is taxable. A special rule applies if
the grant was paid in nonconvertible foreign
currency. See Payment of Tax by Fulbright
Grantees under Individuals Abroad, later.
   A Fulbright grant is a grant under the Mu-
tual Educational and  Cultural Exchange Act
of 1961, known as the Fulbright-Hays Act. If
you receive a supplemental grant  under the
U.S. Information and Educational Exchange
Act Of 1948 (Smith-Mundt Act) for study, re-
search, or teaching abroad, it is treated like
a Fulbright grant.
   Pell Grants, Supplemental Educational
Opportunity Grants, and Grants to States
for State Student Incentives. These grants
are tax free if they are used for qualifying tu-
ition and course-related expenses during the
grant period.
    Veterans' benefits.  Payments you re-
ceive for education, training, or  subsistence
under any law administered by  the Depart-
ment of Veterans Affairs (VA) are tax free.
But you may have to reduce your deduction
for educational  expenses by the amount of
these tax-free payments. For more informa-
tion, see Publication 508.

Deductible educational expenses.  If your
scholarship or fellowship grant is tax free, you
must reduce your deductible educational ex-
penses by the amount of the grant you re-
ceive  for those expenses.  Your educational
expenses, such as  tuition, fees, books, and
supplies, are ordinarily deductible if they are
used to maintain or improve skills  in your
present work, or to retain your job or rate of
pay. See Publication 508 for more informa-
tion.


Taxable Scholarships  and

Fellowships
If  your  scholarship or fellowship  does not
meet the rules described earlier, it is taxable.
The following are examples of amounts that
are taxable.

Incidental expenses.   An amount you re-
ceive for incidental expenses is not a tax-free
qualified scholarship. Incidental expenses are
expenses for items  that are not required for
either enrollment or attendance at an educa-
tional institution, or in a course of instruction
at the educational institution. Incidental ex-
penses include:

   • Room and board,
   • Travel,
   • Research,

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Table 2.  Scholarship and Fellowship Income Worksheet
  1.  Enter your scholarship or fellowship income	

     •  If you are a degree candidate, go to line 2.

     •  If you are not a degree candidate, stop here. The entire amount
        is taxable. See Reporting Scholarships and Fellowships for how
        to report this amount on your tax return.

  2.  Enter the amount from line 1 that  was for teaching, research,  or
     any other services	
  3.  Subtract line 2 from line 1
  4.  Enter the amount from line 1  (except any amount entered on line 2)
     used  for tuition and  course-related fees,  books,  supplies,  and
     equipment required for study at an educational institution   .   .   .

  5.  Subtract line 4 from line 3	
  6.  Taxable part. Add line 2 and line 5. See Reporting Scholarships and
     Fellowships for how to report this amount on your tax return   .   .
  •  Clerical help, and

  •  Equipment.

   Example. You receive a scholarship from
State University to enroll in  a writing course.
Suggested supplies for the writing course in-
clude a word  processor.  Amounts  used for
suggested supplies are not qualified scholar-
ship expenses. You cannot include the cost
of a word processor to determine the amount
received as a qualified scholarship.

Payment for services. You must include in
income the  part of any  scholarship, fellow-
ship, or tuition  reduction that represents pay-
ment for past, present, or future teaching, re-
search, or other services. This applies even
if all candidates for a degree must perform the
services to receive the degree.

    Example 1. You received a scholarship
of $2,500.   As a condition  for receiving the
scholarship,  you must serve as a  part-time
teaching assistant. Of the $2,500 scholarship,
$1,000 represents payment for teaching. The
grantor  gives  you a Form W-2  showing
$1,000 as income. You used all the money for
tuition and course-related expenses. Assum-
ing that all other conditions are met, $1,500
of your grant is tax-free. The $1,000 you re-
ceived for teaching is taxable.

    Example 2.  You  are a candidate for a
degree at a medical school.  You receive a
government  grant for your medical education
and training. The terms of the grant require
you to perform a period  of  obligated service
in a designated medically underserved area
of the country following completion of your
medical studies. A substantial penalty applies
if you do not  comply. The  entire amount of
your grant is taxable as payment for services
in the year it is received.

•P^^l Vou  can deduct ordinary and neces-
ITIPJ sary business expenses if you itemize
fch.^ deductions  on Schedule  A   (Form
1040). See  Publication  529,  Miscellaneous
Deductions.

Payments to service academy cadets. An
appointment to a  United  States  military
academy is  not a scholarship or fellowship.
Payment  you receive  as  a cadet  or
midshipman at an armed services  academy
is pay for personal services. Include this pay
in your income in the year you receive  it.
Scholarship prizes. Cash scholarship prizes
won  in a contest are not  scholarships if you
do not have to use the prizes for educational
purposes. These prizes are taxable regard-
less of how you use the money. A scholarship
prize that you can use only when enrolled as
a candidate for a  degree at a college  is a
qualified scholarship.


Additional  Information
If there is some doubt about the tax treatment
of your grant, consult the grantor. The grantor
may have received advice from the IRS about
the appropriate tax treatment of the grant.
You  can  also contact the District Director of
Internal Revenue for the district in which you
live.  Be sure to  ask for  the  information as
soon as possible so that you can receive an
answer in time to file your return. If you re-
quest this  advice by mail, give a complete
statement of all the facts.


Reporting Scholarships and
Fellowships
If your only income is a  completely tax-free
scholarship or fellowship,  you do not have to
file a tax return and no reporting is necessary.
If all or part of your scholarship or fellowship
is taxable and you are  required to file a tax
return, report  the taxable  amount as  ex-
plained  next.  You must  report  the taxable
amount whether or not  you received a Form
W-2. If you receive an incorrect Form W-2,
ask the payor for a corrected one.

Form 1040EZ. Include on line 1 the taxable
amount not reported  on Form W-2. Print
"SCH" and the amount not reported to  the
right of the words "W-2 form(s)" on line 1.

Form 1040 or 1040A.   Include the taxable
amount not reported on Form  W-2 on line 7.
Print "SCH" and the amount not reported on
the dotted  line next to line 7  on Form 1040
or in the space to the left of line 7 on Form
1040A.

Schedule  SE (Form 1040).  Amounts you
receive under  a grant that represent pay for
your services  as an independent contractor
are included in determining net earnings from
self-employment.  If your net earnings  are
$400 or  more, you  will  have to pay  self-
employment tax. Use Schedule SE to figure
this tax.
   Whether you are an independent contrac-
tor or employee depends on the facts in your
situation. The general rule is that you are an
independent contractor if the payer has the
right to control or direct only the  result of the
work and  not what will be done  and  how it
will be done.
   You  are not an independent  contractor if
you perform services that can be controlled
by an employer (what will be done and how
it will be done). This applies even if you are
given freedom of action. What matters is that
the employer has the legal right to control the
details of how the services are performed. If
an employer-employee relationship exists (no
matter what the relationship is called), you are
not an independent contractor.
   For  more   information  in   determining
whether you are an independent contractor
or an employee, get Publication 15-A, Em-
ployer's Supplemental Tax Guide.


When  To File
The due date for filing your return is April 15.
If April 15 falls on a Saturday, Sunday, or le-
gal holiday, the due date is the next business
day.
   Federal tax returns are filed on time if they
bear an official postmark dated  by midnight
of the due date or extended due date. If they
are not  postmarked by the due date or  ex-
tended due date, they are filed when they are
received by the IRS.
   See  your tax form  instructions for names
of designated private delivery services that
you  can use  to meet the  timely filing and
payment rules.

Extensions of time to file.  There are sev-
eral exceptions to the filing deadline.
   Automatic 4-month extension. You can
get an automatic 4-month extension of time
to file your  tax return  by  filing  Form  4868,
Application for Automatic Extension of Time
To File U.S. Individual Income  Tax Return.
This 4-month  extension is not in addition to
the automatic extension until June 15, dis-
cussed  next. You must file Form 4868 by the
due date  for filing  your return, including  the
automatic extension until June 15, if applica-
ble.  In filling out Form 4868, you must make
an accurate estimate of your tax for the year.
If you find you cannot pay the full amount due
with Form  4868, you can still get the exten-
sion, but you will be charged interest from the
original  due date to the date the tax is paid.
For additional  information, get Form 4868.
    Enter  any  payment  you made with  the
application for extension form on Form 1040,
Form 1040A, or 1040EZ. You cannot choose
to have the IRS figure your tax if you use the
extension of time to file.
    Automatic extension  until June 15.  If
you are a U.S. citizen or resident, you may
qualify for an automatic extension of time until
June 15 to file your return  and pay any tax
due if you meet one of the following  condi-
tions on the regular due date of your return.

   • You are living outside of the United
    States and Puerto Rico, and your main
    place of business or post of duty is out-
    side the United States and Puerto Rico.

   • You are in military service on duty outside
    the  United States and Puerto Rico on the
    due date of the return

    You  must attach a statement to your re-
turn explaining that you meet  one  of  the
above conditions. You must pay interest on

                                  Page 3

-------
any unpaid tax from the regular due date up
to the date you pay the tax.
   If you and your spouse file a joint return,
only one of you needs to meet a condition on
April 15 to qualify for the automatic extension
to June 15. If you and your spouse file sepa-
rate returns, only the spouse who met a con-
dition on  April 15 qualifies for the  automatic
extension.

Where To File
If you are living in the United States, send
your return to the appropriate Internal  Reve-
nue Service Center address listed in the in-
structions to your federal tax return.
   If you  are studying or teaching abroad
under a grant, send your return to the Internal
Revenue  Service  Center, Philadelphia,  PA
19255 U.S.A.
Qualified Tuition

Reduction
A qualified tuition reduction is tax free. It is a
reduction in tuition that meets the following
rules. Separate rules apply to education be-
low the graduate level and education at the
graduate level.

Education  below the graduate level.  A tu-
ition reduction for education below the grad-
uate level is tax free if the reduction  is pro-
vided by  an  educational  institution  to its
employees  for their education or the educa-
tion of any person treated as an employee. It
must  not represent a payment  for services.
Under this rule, only the following are treated
as employees.

 1)  A current employee,

 2)  A former employee who retired or left on
     disability,

 3)  A widow or widower  of an individual who
     died while an employee,

 4)  A widow or widower of a former em-
     ployee who retired or left on disability,
     or

 5)  A dependent child or spouse of any
     person listed in (1) through (4), above.

    Child of deceased or divorced parents.
If both parents have died,  and  if one of the
parents qualified as an employee  under (1)
through (4)  above, their child, if under age 25,
can qualify to exclude a tuition reduction from
income.
   A dependent child of  divorced parents is
treated as the dependent of both parents.
    Officers,  owners, and highly compen-
sated employees.  Qualified  tuition  re-
ductions apply to officers, owners, or highly
compensated  employees  if  benefits are
available      to     employees     on    a
nondiscriminatory basis. This means that the
tuition reduction benefits must  be available
on  substantially the same  basis  to each
member of a group of  employees,  defined
under a reasonable classification set up by
the employer. It must not discriminate in favor
of owners,  officers, or highly compensated
employees.

Graduate education. A tuition reduction for
graduate education is tax free if the reduction
is provided by an educational institution to a
graduate student  who performs teaching or

Page 4
research activities  for  that institution.  The
qualified tuition reduction must be for educa-
tion furnished by that institution, and not rep-
resent  payment for services.  The term an
educational institution is defined earlier under
Tax-Free Scholarships and Fellowships.
Individuals Abroad
For the most part, U.S. scholars and teachers
abroad are  taxed  like those living in the
United States. You determine the tax treat-
ment of a scholarship or fellowship under the
rules  discussed earlier. A  payment for  ser-
vices, such as teaching or  lecturing, is taxa-
ble. This includes cash paid to you for trans-
portation   expenses  and   the  value  of
transportation provided by the grantor.
   If your scholarship or fellowship is taxable,
special rules apply to :

  • Reporting income,
  • Deducting expenses,
  • Paying U.S. income tax, and
  • Paying foreign taxes.
Reporting Income
You must report all income on a U.S. federal
income tax return in U.S. dollars. If part or all
of your  income is in foreign  currency, you
must report this income in U.S. dollars at the
rates of exchange in effect when you received
the income. You should use the rate that most
nearly  reflects the  value  of  the  foreign
currency—the  official rate, the open market
rate, or any other appropriate rate. You must
be able to justify the rate you use.

       A special rule applies if the income is
       paid in nonconvertible  foreign  cur-
       rency. See Blocked Income, later.

Foreign Earned Income Exclusion
You may be able to exclude foreign earned
income from your gross income if your tax
home is in a foreign country and you are:

  • A U.S. citizen  and a bona fide resident
    of a foreign country or countries for an
    uninterrupted period that includes an en-
    tire tax year,
  • A U.S. resident alien who is a citizen or
    national of a country with which the
    United States  has an income tax treaty
    in effect and who is a bona fide resident
    of a foreign country or countries for an
    uninterrupted period that includes an en-
    tire tax year, or
  • A U.S. citizen or a U.S. resident alien and
    are physically present in a foreign country
    or countries for at least 330 full days in
    12 consecutive months.

   In addition, you may qualify to exclude or
deduct a foreign housing amount.

Tax home.  Your tax  home  is the general
area of your  main  place of  business, em-
ployment, or post of duty, regardless of where
you  maintain  your  family home. Your tax
home is the place where you permanently or
indefinitely work.  You are not considered to
have a tax home in a foreign country for any
period in which your abode is in the  United
States.  Your  abode can be  your  home,
habitation, residence,  domicile,  or  place of
dwelling.  If your tax home remains  in the
United States while you are abroad, you will
not qualify for the foreign earned income or
housing exclusions  or the  foreign housing
deduction. But you  may be able to deduct
your away-from-home expenses (for  travel,
meals, and   lodging). See Deducting Ex-
penses, later.

More information.  For more information on
tax home, the foreign earned income exclu-
sion, and the foreign housing exclusion and
deduction, see Publication 54.

Blocked Income
There may be cases in which a scholarship
or fellowship grant is made in a foreign cur-
rency that is not convertible into U.S. dollars
or into other  money or property that is con-
vertible into U.S. dollars because of:

  • Restrictions imposed by the foreign
    country,

  • An agreement with the United States, or


  • The terms and conditions of  the US.
    Government grant.

This  nonconvertible  income  is commonly
called blocked or deferrable income

How to report.  There are two ways to report
blocked income:

 1)  Report the income and pay  your federal
     income tax with U.S. dollars that you
     have in the United States or in  some
     other country or

 2)  Defer reporting the income until it be-
     comes unblocked. Any expenses related
     to the income must also be  deferred

   Defer reporting.  If you choose to defer
reporting  the income, you must file with your
federal income tax return an information re-
turn on a separate Form 1040 labeled 'Report
of Deferrable Foreign Income,  pursuant to
Rev. Rul.  74-351." You must declare on the
information return that you will include  the
blocked income in your gross income when
it becomes unblocked. You also must state
that  you give up any right to daim that any
part of the blocked income was  includable in
income for any earlier year.
   All amounts reported on the information
return must  be  reported in the foreign cur-
rency involved.  If you have blocked income
from more than one foreign country, include
a separate information return for each  coun-
try.
   Your  choice  to  defer  reporting income
cannot be changed without the consent of the
IRS. Use Form 3115, Application for Change
in Accounting Method, to request a change.
   Income  becomes unblocked and  report-
able for tax purposes when any of the  fol-
lowing happen.

 1)  It becomes convertible.

 2)  It is converted into dollars or into other
     money or property that is convertible into
     U.S. dollars.

 3)  You use blocked income for your non-
     deductible personal expenses.

 4)  You dispose of it by gift, bequest, or
     devise.

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Deducting  Expenses
If your grant for lecturing or teaching abroad
is wholly taxable, you can  deduct your ordi-
nary and necessary business expenses. Or-
dinary and necessary business expenses in-
clude your away-from-home expenses (travel,
meals, and  lodging) if  you are temporarily
away from  your tax home  in the United
States.  Your expenses do not include the
expenses of  anyone  accompanying  you.
Generally, you are  considered to be tempo-
rarily away from your tax home if you expect
your stay abroad to last, and it does last, for
one year or less. For details about these ex-
penses,  including whether  your stay is tem-
porary, see  Publication 463,  Travel, Enter-
tainment, Gift, and Car Expenses.
Payment of Foreign Taxes
The  United States has income tax treaties
with  certain countries. Under these treaties,
the citizens and residents of the United States
are exempt  from foreign  income  taxes  on
certain amounts received while they are tem-
porarily in a treaty country. The kinds of in-
come that may be exempt by treaties include:

  • Certain pay for personal services per-
    formed by a U.S. citizen or resident tem-
    porarily present in a treaty country,

  • Wages of U.S. professors, teachers, and
    researchers who teach or do research in
    a treaty country, and

  • Certain remittances, grants, allowances,
    and awards received by U.S. students,
    apprentices, and trainees who are study-
    ing in a treaty country.

For more information on these tax treaty pro-
visions, get Publication 901. Although  Publi-
cation 901 is written for foreign nationals  re-
ceiving income  from  U.S.  sources,  treaty
provisions are generally reciprocal, applying
equally to U.S. citizens or residents deriving
income from foreign sources.
Payment of U.S.  Income Tax
You must pay any income tax due with U.S.
dollars. This rule may not apply to the tax on
a Fulbright grant that was paid in noncon-
vertible foreign currency, as explained later


Credit or deduction for foreign taxes paid.
If income taxes are imposed on you by a for-
eign country, you may be entitled to take ei-
ther a tax credit or a tax deduction on your
U.S. income tax return. Usually, it is to your
advantage  to  claim  the  credit, which  you
subtract directly  from your U.S. tax liability.
Get Publication 514.
Payment of Tax by Fulbright
Grantees
As explained earlier, all income must be re-
ported in U.S. dollars. In most cases, the tax
must also be paid in U.S. dollars. If, however,
at least 70% of your entire  Fulbright grant has
been paid in nonconvertible foreign currency
(blocked  income), you can use that currency
to pay the U.S. tax, but only  the part that is
on the blocked income
Table 3.  Formula To Determine Estimated Tax That May Be Paid in  a
           Nonconvertible Foreign Currency
Adjusted gross income
that is
blocked income* Total estimated
Total adjusted U.S. tax
gross income*
Estimated tax
income
* Estimated amounts

Paying  U.S. tax in foreign currency.   To
qualify for this method of payment, you must
prepare a statement that shows the following
information.

 1) You were a Fulbright grantee and were
    paid in nonconvertible foreign currency.

 2) The total grant you received during the
    year and the amount you received in
    nonconvertible foreign currency.

 3) At least 70% of the grant was paid in
    nonconvertible foreign currency.

 The statement must be certified by the U.S.
educational foundation or commission paying
the grant or other  person having control of
grant payments to you.
   You should prepare at least two copies of
this statement. Attach one copy to your Form
1040 and keep the other copy for  identifica-
tion purposes when you  make a tax deposit
of nonconvertible foreign currency.
   Figuring actual tax.   When you prepare
your income tax return, you may owe tax or
the entire liability may have been satisfied
with your estimated tax payments. If you owe
tax, figure the part due to (and payable in) the
nonconvertible foreign currency by using the
formula in Table 3.

 1) Substitute actual amounts for estimated
    amounts.

 2) Subtract estimated tax payments from
    the part of your actual tax payable in
    nonconvertible foreign currency.

   You must attach all of the following to the
return.

 1) A copy of the certified statement dis-
    cussed earlier.

 2) A detailed statement showing the allo-
    cation of tax attributable to amounts re-
    ceived in foreign currency and the rates
    of exchange used in determining your
    tax liability in U.S. dollars.

 3) The original deposit receipt for any bal-
    ance of tax due that you paid in non-
    convertible foreign currency.

   Figuring estimated tax on nonconverti-
ble foreign currency.   If you are liable  for
estimated tax  (discussed later),  figure  the
amount you can pay to IRS in nonconvertible
foreign currency using the formula in Table
3.
   If you must pay  your host country income
tax on your grant,  subtract any estimated
foreign tax  credit that  applies to your grant
from the estimated  tax  on  the blocked  in-
come.

Deposit of foreign currency with disburs-
ing officer.  Once  you have determined the
amount of the actual tax or estimated tax that
you can  pay in nonconvertible foreign cur-
rency, deposit that amount with the disbursing
officer of the Department of State in the for-
eign country in which the foundation or com-
mission  paying the grant is located.
   Estimated  tax installments.   You may
either deposit the full estimated tax amount
before the first installment due date or make
four equal  payments before the installment
due  dates.  See When to pay estimated tax,
later. If any of these dates falls on a Saturday,
Sunday, or legal holiday, the due date is the
following business day.
   Deposit receipt.   Upon  accepting  the
foreign currency,  the disbursing officer will
give you a receipt in duplicate. The original
of this receipt (showing the amount of foreign
currency deposited and  its equivalent in U.S.
dollars)  should be  attached to your Form
1040 or payment voucher from  1040-ES.
Keep the copy for your records. Mail the re-
turn  or your payment voucher to the Internal
Revenue Service Center,  Philadelphia,  PA
19255-0002,  U.S.A.  Allow enough time for
the receipt to be received by the due date for
your return or  for the payment of  estimated
tax.
Estimated  Tax
The  grantor of a scholarship or fellowship
does not withhold tax unless the grant repre-
sents payment for  services. Grants  repre-
senting  payment for services are wages for
withholding purposes.  The grantor must re-
port them on a Form W-2.
   You  may have to pay estimated tax if the
grantor  of a scholarship or fellowship does
not withhold tax  or withholds insufficient tax
on the taxable  part of your scholarship or fel-
lowship  grant
   Your estimated tax is the total of your ex-
pected tax for the year minus your expected
withholding and credits.
   Use  Form  1040-ES, Estimated Tax for
Individuals, to figure  and  pay estimated tax.

Who  should  make  estimated  tax  pay-
ments? Generally, you must make estimated
tax payments if you expect to  owe at least
$1,000 in tax after subtracting your withhold-
ing and credits,  and you expect  your with-
holding and credits to be less than the smaller
of:

 1) 90% of the total tax  for the year, or

 2) 100% of the total tax shown on your
    preceding year's tax return. You must
    have filed  a  return for the preceding tax
    year that covers all 12 months.

When to pay estimated tax. For estimated
tax purposes,  the year  is  divided into  four
payment periods. The payment due dates are
April 15, June 15, September 15, and January
15. If you have income subject to estimated

                                 Page 5

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tax during the first payment period, you must
make your first payment by the due date for
the first payment period. You can pay all your
estimated tax at that time, or you can pay it
in four installments. If any of the due dates fall
on a Saturday, Sunday, or legal holiday,  the
due date is the following business day.

Penalty. If you do not pay enough of your
estimated tax in  each payment period, you
may have to  pay a penalty. You will not have
to pay a penalty if you had no tax liability last
year and you were a U.S. citizen or resident
for the whole year. For this rule to apply, your
prior tax year must have been a tax year of
12 months.
   For more information,  see chapter 4 of
Publication 505.
How To  Get More
Information
You  can get help from the IRS  in several
ways.
Free publications and forms. To order free
publications  and  forms, call  1-800-TAX  -
FORM (1-800-829-3676). You can also write
to the IRS Forms Distribution Center nearest
you.  Check your income tax package for the
address. Your local library or post office also
may  have the items you need.
   For a list of free tax publications, order
Publication 910, Guide to Free Tax Services.
It also contains an index of tax topics and
related publications and describes other free
tax information services available from  IRS,
including tax education and assistance pro-
grams.
   If you have access to a personal computer
and  modem, you  can  also get many forms
and  publications  electronically.  See Quick
and Easy Access  to Tax Help and Forms in
your  income tax package for details.


Tax  questions.  You can  call the IRS with
your  tax questions. Check  your income tax
package  or telephone book  for the local
number, or you can call 1-800-829-1040.
TTY/TDD equipment.  If you have access to
TTY/TDD   equipment,   you   can    call
1-800-829-4059 to ask tax questions or to
order forms and publications.  See your in-
come tax package for the hours of operation.
Evaluating the quality of our telephone
services.  To ensure that IRS representatives
give  accurate, courteous,  and professional
answers, we evaluate the quality of our "800
number" telephone services in several ways.

  •  A second IRS representative sometimes
    monitors live telephone  calls. That person
    only evaluates the IRS  assistor and does
    not keep a record of any taxpayer's name
    or tax  identification number.
  •  We sometimes record telephone calls to
    evaluate IRS assistors  objectively.  We
    hold these recordings no longer than one
    week and use them only to measure the
    quality of assistance.
  •  We value our customers' opinions.
    Throughout this year, we will be survey-
    ing our customers for their opinions on
    our service.

Help overseas. If you are overseas, you can
get the forms  and  publications discussed
earlier, as  well as assistance in preparing the
forms, at  IRS offices  in:  Bonn, Germany;
London,   England;  Mexico  City,  Mexico;
Nassau,  Bahamas;   Paris, France;  Rome,
Italy;  Santiago, Chile;  Singapore;  Sydney,
Australia;  and Tokyo,  Japan. The  offices
generally are located in  the U.S. Embassy or
consulate  in these cities.
 Page 6

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Index
A
Aid   	
Aliens  	
Athletic scholarships
Award   	
B
Blocked income  	 4
Books  	 2
Candidate for a degree  	 2
Deferrable income  	 4
Degree candidate  	 2
Dependent student  	 1
Deposit of foreign currency with
   disbursing officer  	 5
Education below the graduate
   level  	 4
Educational expenses  	 2
Educational institution  	 2
Equipment  	 2
Estimated tax  	 1.5
Expenses in connection with the
   grant   	 5
Extension ol time to fife  	 3
F
Fees 	 2
Fellowships  	 2
Fellowships:
   How to report  	 3
   Tax free  	 2
   Taxable  	 2
Figuring estimated tax on noncon-
   vertibte foreign income  	 5
Figuring U.S. income tax  	 5
Financial aid  	 2
Foreign currency, deposit with dis-
   bursing officer  	 5
Foreign earned income exclusion   4
Foreign tax credit   	 5
Foreign taxes  	 5
Forms:
   Form 1040 or 1040A  	 3
   Form 1040EZ  	 3
   Schedule SE   	 3
   W-2 	 1
Free publications and forms  	 6
Fulbright grantees:
   Payment of tax   	 5
Fulbright grants  	 2
Graduate education  	 4
Grant  	 2
Grants to States for State Student
   Incentives  	 2
H
Help from grantor  	 3
Help from IRS  	 6
Help overseas  	 6
Incidental expenses  	 2
Income tax  	 5
Individual retirement arrangements
   (IRAS)   	 1
                                                                            Individuals abroad   	 4
N
Nonconvertible foreign currency
Nonresident aliens  	
Paying U.S. tax in foreign
   currency  	 5
Payment of tax by Fulbright
   grantees   	 5
Pell Grants  	 2
Prize   	 3
Qualified scholarship or fellowship  2
Qualified tuition reduction  	 4
   For education below graduate
      level  	 4
   For graduate education  	 4
Reporting Income  	 4
Reporting scholarships and fellow-
   ships  	 3
Room and board  	 2
s
Scholarship prizes  	
Scholarships  	
Scholarships:
   How to report  	
   Tax free  	
   Taxable  	
Service academy cadets
Services, payment for   ...
	 3
	 2
	 2
	 3
	 3
            Student loans, canceled or
               forgiven  	 1
            Supplemental Educational Oppor-
               tunity Grants  	 2
            Supplies  	 2
            T
            Tax home  	 4
            Tax questions  	 6
            Tax returns:
               Extension of time to file  	 3
               When to file  	 3
               Where to file  	 4
            Tax withholding  	 1
            Tax-free scholarships and fellow-
               ships  	 2
            Taxable scholarships and fellow-
               ships  	 2
            Teaching   	 3
            Teaching abroad   	 4
            Travel  	 2
            Tuition  	 2
            Tuition reduction  	 1
             u
             U.S. income tax. payment of 	 5
                                       Veterans' benefits 	  2
w
Whentotite  	 3
When to pay estimated tax  	 5
Who should make estimated tax
   payments  	 5
                                                                                                                                             Page?

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