&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.
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
currencythe 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.
-------
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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