&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 ------- ------- 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 ------- ------- 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. ------- 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. ------- 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. ------- 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. ------- 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) ------- 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. ------- 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. ------- Q FREQUENTLY ASKED QUESTIONS ABOUT NNEMS I just started work on my project. When can I expect my first stipend check? A You should get your first check two to three weeks after returning the signed Grant Agreement and the signed Activation Notice to the Grants Administration Division. The Grant Agreement should be signed and returned immediately upon receipt, and the Activation Notice should be signed by your EPA sponsor and submitted to the Grants Administration Division on your first day of work. Q I have been receiving my stipend checks monthly but have noticed that no taxes are being deducted. Are fellowships taxable? A Yes. While EPA does not withhold any taxes, nor generate a W-2, the stipend amount is taxable. Students must maintain a record of their stipend amount and file their own taxes. According to the latest IRS rules, portions of the stipend may be tax exempt. The IRS recommends students pay quarterly taxes on large stipend amounts so as to avoid the potential for a penalty at the end of the year. Appendix B on page 40 contains more information on filing taxes on the fellowship award. Please contact the IRS for any further information and instructions needed on filing taxes on a fellowship grant. Q A nearby university has expressed interest in my project and would like to add more funding for it. Is this allowable? A Yes. It is acceptable to receive a full or partial match of funding from other sources. If a university were to add money to the grant, it would be an agreement between the student and the university. EPA would not have anything to do with that portion of the agreement, and the NNEMS Fellow must account for the EPA funds separately. Q My project report has been finalized, and I've given a copy to my sponsor and the NNEMS staff. Can I copyright the report or have It published in a periodical? A Yes. Because NNEMS students are grantees, you have copyright authority without having to seek the approval of the federal government as discussed in 40 Code of Federal Regulations (CFR) Part 30, Appendix C. Please consult the CFR for limitations and exceptions to this authority. 10 ------- CHECKLIST FOR STUDENTS SELECTED FOR A NNEMS FELLOWSHIP G Received Grant Application (normally within 1 week of accepting fellowship offer. Call Headquarters (HQ) NNEMS Coordinator if not received within 2 weeks. Q Returned completed Grant Application to HQ NNEMS Coordinator (ASAP, but no later than within 2 weeks of receipt). G Received Grant Agreement, Activation Notice, and Termination Notice from the EPA Grants Administration Division. G Returned completed Grant Agreement and Activation Notice to HQ Grant Specialist (ASAP). G Received initial stipend check (the first of the monthly checks usually arrives within 2-3 weeks of receipt of completed Grant Agreement and Activation Notice.) Contact HQ Grant Specialist if not received within approximately one month of start date. Q Completed Final Report and submitted to your EPA sponsor and to the HQ NNEMS Coordinator. G Obtained signatures and returned completed Termination Notice to Las Vegas Financial Management Center (ASAP upon completion of fellowship, including completion of final report). G Received final stipend check for balance of fellowship (this normally occurs within 2 weeks of completing your fellowship). Contact your Grant Specialist or the HQ NNEMS coordinator if not received within 3 weeks. Mantain records of stipend received for income tax purposes (NNEMS fellowships are considered taxable). It is recommended that you retain photocopies of all completed forms 11 ------- Appendix A: University Coordinators FY 2000 12 ------- 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 13 ------- 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 14 ------- 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 15 ------- 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 16 ------- Coppin State University Mr. James Thornton, Director Career Development 2500 West North Avenue Baltimore, MD 21216 Cornell College Jayne Swanson Career Development Center 600 First Street, West Mount Vernon, IA 52314-1098 Cornell University Bridget Foster University Career Center 103 Barnes Hall Ithaca, NY 14853 Laurie Ackman Cornell Institute for Public Affairs 473 Hollister Hall Ithaca, NY 14853 Tad McGalliard, Education Coordinator Center for the Environment Rice Hall Ithaca, NY 14853-5601 Dartmouth College Kathryn Hutchinson Career Services 6208 Collis Center Hanover, NH 03755-3586 Anne Janeway Graduate Advising 6208 Collis Center Hanover, NH 03755-3586 Davidson College Ann Melton Career Resources Librarian P.O. Box1719 Davidson, NC 28036 Delaware State University Dr. William B. Delauder, President 1200 North DuPont Highway Dover, DE 19901 Delaware State University Dr. Norman Dill 1200 North DuPont Highway Dover, DE 19901 Mr. Jim Mims, Director Career Planning and Placement 1200 North DuPont Highway Dover, DE 19901 Delaware Valley College Ms. Sarah Behm Assistant Career Specialist 700 East Butler Avenue Doylestown, PA 18901-2697 Susan Pachula 700 East Butler Avenue Doylestown, PA 18901 Denison University Career Development Center Granville, OH 43023 DePauw University Mr. Tom Cath, Director Career Planning & Placement 408 South Locust St, Union Building Greencastle, IN 46135-0037 Drew University Bonnie Hayes Academic Internship Office Madison, Wl 07940 Drexel University Charles Haas Dept of Civil & Architectural Engineering 32nd and Chestnut Streets Philadelphia, PA 19104 Aminta G. Hawkins Career Services Center 32nd and Chestnut Streets Philadelphia, PA 19104 Michael Gealt, Director Environmental Studies Institute 32nd and Chestnut Streets Philadelphia, PA 19104 17 ------- Orexel University Susan Killen Dept of Biological Sciences & Technology 32nd and Chestnut Streets Philadelphia, PA 19104 Duke University Ms. Julie Kovach Sanford Institute of Public Policy Box 90247 Durham, NC 27708 Karen George-Kirchoff School of Environment Box 90331 Durham, IMC 27708-0331 Diane Poe Career Development Center Undergraduate Studies 110 Page Hall Durham, NC 27706 Duquesne University Ms. Anne Gyurisin, Director Career Service Center 6-1 Rockwell Hall Pittsburgh, PA 15282-0100 East Tennessee State University Dan J. Emmel Office of Career Development P.O. Box 70718 Johnson City, TN 37614 Eckerd College Mary Rongey 4200 54th Avenue, South St. Petersburg, FL 33711 Elmira College Dr. William D. Couchon, Director Office of Counseling & Career Services One Park Place Elmira, NY 14901-9986 Emory University Larisa Slaughter Career Center 1784 N. Decatur Road, Suite 200 Atlanta, GA 30322 Environmental Careers Organization Northeast Regional Office 179 South Street, FL5 Boston, MA 02111-2729 Florida International University Department of Public Health North Miami Campus North Miami, FL 33181 Olga Magnusen Career Planning & Placement University Park Campus Miami, FL 33191 Florida State University Susan Epstien Career Center 4th Level, University Center Tallahassee, FL 32306-1035 Franklin & Marshall College Prof. Sharon Moran Environmental Studies Program Lancaster, PA 17603 Frostburg State University Sharon Allen Career Services 107PullenHall Frostburg, MD 21532 George Mason University Bev Stennett, Career Consultant Career Development Center Mail Stop 386 Fairfax, VA 22030-4444 George Washington University Johanna Mayo Career & Cooperative Ed. Center 801 N.W. 22nd Street, Suite T509 Washington, DC 20052 Department of Public Administration 2115 G Street, N.W., Monroe 302 Washington, DC 20052 18 ------- 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 19 ------- Indiana & Purdue University, Indianapolis Karen D. Marks Career & Employment Svcs Business/SPEA Building 2010 801 West Michigan Street Indianapolis, IN 46202-5153 Indiana University Dick McGarvey SPEA 200 Bloomington, IN 47405 Karen Bazur SPEA Room 200 Bloomington, IN 47405 Iowa State University Thane J. Peterson Office of Sponsored Programs 221 Beardshear Hall Ames, Iowa 50011-2020 Mr. Chris Baldwin Dept. of Chemical Engineering 1037 Sweeney Hall Ames, IA 50011 Ithaca College Antoinette DiCiaccio Career Planning & Placement 1101 Gannett Center Ithaca, NY 14850-7114 Jackson State University Obra Hackett Career Planning & Placement 1400 John R. Lynch Street Jackson, MS 39217 Dr. Jonathan Wilson Dept of Marine Biology P.O. Box18540 Jackson, MS 39217 James Madison University Dr. Robert Roberts Department of Political Science Harrisonburg, VA 22801 Johns Hopkins University Ms. Ann Harrell, Program Assistant Career & Life Planning Center (Downtown) 1 Charles Plaza (2"a Level) Charles & Saratoga Sts Baltimore, MD 21201-3933 Dr. Bjorn Gunnarsson, Assoc. Prog. Chair Environmental Science Program 321 Olin Hall 3400 N. Charles Street Baltimore, MD 21218-2685 Ms. Angel Burgos, Program Coordinator Institute for Policy Studies Wyman Park Building 3400 North Charles Street Baltimore, MD 21218-2696 Johns Hopkins-SAIS Eric Wesselman, Administrator Office of Career Services 1740 Massachusetts Ave., N.W. Washington, DC 20036 Kathryn Rossie School of Arts and Sciences 1619 Massachusetts Ave., N.W. Washington, DC 20036 Kansas State University Linda Lake, Records Assistant Landscape Arch./Reg. & Community Planning 302 Seaton Manhattan, KS 66506-2909 Beverly Page Preaward Services 2 Fairchild Hall Manhattan, KS 66506-1103 Langston University Sherman Lewis Langston, OK 73050 LaSalle University School of Arts & Sciences Philadelphia, PA 19141 20 ------- LaSalle University Irish Schaffer Career Planning & Placement Office Philadelphia, PA 19141 Lawrence University Michelle Perreault, Internship Coordinator Career Center P.O. Box 599 Appleton.WI 54912-0599 Lehigh University Marietta Coleman, Asst Director Graduate Advancement Whitaker Lab 318 #5 East Packer Avenue Bethlehem, PA 18015-3171 Mr. Harvey Stenger Environmental Studies & Career Services Center 14 East Packer Avenue Bethlehem, PA 18015-3171 Lincoln University Student Employment Office Lincoln Hall, Room 104 Lincoln University, PA 19352 Ms. Rhonda Morris, Director Career Counseling Lincoln University, PA 19352 Long Island University at Southampton Noreen McKenna Associate Director of Cooperative Education 239 Montauk Highway Southampton, NY 11968-4198 Louisiana State University R. Eugene Turner Department of Oceanography Baton Rouge, LA 70803 Loyola College (MD) Dr. Melvin Miller Department of Chemistry Baltimore, MD 21210 Loyola University Christopher Flynn Career Center P.O. 208, Box 200 New Orleans, LA 70118 William T. Cotton, Director University Honors Program Campus Mail Box 75 6363 St. Charles Avenue New Orleans, LA 70118 Macalester College Aldemaro Romero Environmental Studies 1600 Grand Avenue St. Paul, MN 55105-1899 Massachusetts Institute of Technology Mr. Brima Wurie Administrator for Fellowship Programs 77 Massachusetts Ave., Rm 3-138 Cambridge, MA 02139-4307 McNeese State University Dr. Gale Haigh Department of Biology P.O. Box 9200 Lake Charles, LA 70609 Mercy College Ms. Jeane Harris, Director Career Development Center 555 Broadway, Room 117 Dobbs Ferry, NY 10522 Miami of Ohio University Vincent Hand Institute of Environmental Sciences 102BoydHall Oxford, OH 45056 Michigan State University Jody Olsen Department of Resource Development 331 Natural Resources Building East Lansing, Ml 48824-1222 21 ------- 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 22 ------- North Carolina State University David M.Shafer Graduate School Box 7102 Raleigh, NC 27695-7908 Northeastern Illinois University Valerie Schiller 5500 North Louis Avenue Chicago, IL 60625-2868 Northeastern University Carol Lyons Career Services Center 120 Ryder Hall Boston, MA 02115 Northern Arizona State University Celeste Biles Box 5640 Flagstaff, AZ 86011 Wilma Ennenga Office of Grants and Contract Services Box4130 Flagstaff, AZ 86011 Northwestern University Dianne Sickmann, Coordinator Student Employment Program Scott Hall, Rm 29 601 University Place Evanston, IL 60208 Oberlin College Delores Whitney Office of Career Services 155 North Professor Street Oberlin, OH 44074 Ohio University Patricia Finnearty Career Services 185LindleyHall Athens, OH 45701-2979 Oklahoma State University Dr. Ed Knobbe, Director Environmental Institute 003 Life Sciences East Stillwater, OK 74074 Oklahoma State University Mark Cox Dept. of Occupational & Environmental Health 801 N.E. 13th Street, Room 419 Oklahoma City, OK 73104 Old Dominion University Frederick Watson Career Services, Webb University Center Second Floor, North Wing Norfolk, Virginia 23529-0524 Oregon State University Ms. Sandra Woods, Associate Professor Department of Civil Engineering Apperson Hall 202 Corvallis, OR 97331-2302 Ms. Stacy Gaylord, Advisor Environmental Science Program Cordley Hall 2082 Corvallis, OR 97331 Anna Harding Department of Public Health Waldo Hall, 309 Corvallis, OR 97331-6406 Mike Unsworth Center for Analysis & Environmental Change Weniger Hall 283 Corvallis, OR 97331-6511 Ms. Wanda Crannell Bioresource Research Program Agriculture & Life Sciences Bldg, Rm 4017 Corvallis, OR 97331 Ms. Cheryl Kolbe, Head Advisor Dept of Agricultural & Resource Economics Ballard Extension Hall Corvallis, OR 97331 Mr. Tom Savage Department of Animal Sciences Withycombe Hall Corvallis, OR 97331-6702 Diane Dungan Career Planning & Placement Center Administrative Services BOOS Corvallis, OR 97331-2127 23 ------- Oregon State University Ms. Victoria A. Linehan Advising Specialist Biology/Environmental Sciences Programs 2042 Cordley Hall Corvallis, OR 97331-2902 Pace University Dr. Barry Miller, Associate Director Career Services 41 Park Row, 14th Floor New York, NY 100381 Penn State University Career Development & Placement Services 217 Ritenour Building University Park, PA 16802 Brian Dempsey Department of Civil Engineering University Park, PA 16802 Susan Knell Eberly College of Science University Park, PA 16802 Frank M. Goode Dept. of Agricultural Economics/Rural Sociology 112C. Armsby Building University Park, PA 16802 Dr. Archie J. McDonald Environmental Resources Land and Water Research Building University Park, PA 16802 Robert Shannon Dept. of Ag. & Biol. Eng. Dept. of Env'l Res. Mgmt. 233 Agricultural Engineering Bldg. University Park, PA 16802 Penn State University-Abington Alice Sayles Office of Continuing Education 1600 Woodland Road Abington, PA 19001 Pepperdine University Nan Papenhausen Director, Recruitment and Placement School of Public Policy 24255 Pacific Coast Highway Malibu, CA 90263-7490 Philadelphia College of Pharmacy & Science Kevin Wolbach 600 S. 43rd Street Philadelphia, PA 19104 Piedmont College Tom Miles, Director Career Center P.O. Box 10 Deforest, GA 30535 Pomona College Ms. Jan Morimoto Career Development Office 575 North College Way Claremont.CA 91711 Fellowships & Scholarships Office of Career Development 170 E. Sixth Street, Suite 148 Claremont.CA 91711-6392 Kristen Romero Career Development Office 333 N. College Way Claremont.CA 91711 Portland State University Dr. James Pratt Environmental Science & Resources Program P.O. Box 751 Portland, OR 97207-0751 Princeton University Dr. Ann D. Corwin Woodrow Wilson School Robertson Hall Princeton, NJ 08544-1013 Principia College Taylor Delaney Biology/Environmental Sciences Dept. Elsah, IL 62028 24 ------- 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 25 ------- Rutgers University Janet Jones Busch Livingston Reg. Ofc., Career Services Busch Campus Center, Bartholomew Road Piscataway, NJ 08855-1179 Carol Rutgers Cooperative Education, Cook College P.O. Box 231 New Brunswick, NJ 08903-0231 Greg Sobol Douglas/Cook Regional Office, Career Services 61 Nichol Avenue New Brunswick, NJ 08903 Richard L. White Career Services 56 College Avenue New Brunswick, NJ 08903 Saint Ambrose University Bill Lynn 518 West Locust Davenport, IA 52803 Saint Augustine's College Gywn Newsome Career Planning & Placement 1315 Oakwood Avenue Raleigh, NC 27610-2298 Saint Cloud State University Andrew P. Ditlevson Career Services 720 Fourth Avenue South St. Cloud, MN 56301-4498 Saint Joseph University Financial Aid Office 5600 City Avenue Philadelphia, PA 19131 Saint Louis University Alisa Reichman Career Center 221 N. Grand, Suite 150 St. Louis, MO 63103 Saint Mary's College of Maryland Stephanie Slater, Assistant Director Career Services St. Mary's City, MD 20686 Saint Mary's University Brother Craig Franc, Vice President 700 Terrace Heights, #30 Winona, MN 55987 Saint Norbert College Carol Komsi Career Services JMS 106,100 Grant St. DePere, Wl 54115 Saint Paul's College Dr. Frank Conteh Environmental Studies/Dept. of Humanities 406 Windsor Avenue Lawrenceville.VA 23868 Mr. Frank Hendrick, Director Career Planning & Placement 406 Windsor Avenue Lawrenceville.VA 23868 Salisbury State University Dr. Becky Emery Career Services 1101 Camden Avenue Salisbury, MD 21801 Samford University Alice Martin, Director Career Development Center Birmingham, AL 35229-2276 San Jose State University Deborah Weaktand Career Center One Washington Square San Jose, CA 95192-0032 Scott Community College Mark Aronson Department of Biology 500 Belmont Road Bettendorf, IA 52722 26 ------- 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 27 ------- Staten Island, The College of Carol Watkins 1A-105 2800 Victory Blvd. Staten Island, NY 10301 Susquehanna University Ms. Kimberly Bolig, Assoc. Director Center for Career Services 514 University Avenue Selinsgrove, PA 17870 Swarthmore College Jane Z. McGarity Career Planning & Placement 500 College Avenue Swarthmore, PA 19081-1397 Sweetbriar College Environmental Studies Sweetbriar, VA 24595 Syracuse University Anne Stewart Department of Public Administration 214 Maxwell Hall Syracuse, NY 13244-1090 Temple University Robert Mason Department of Geography 309 Gladfeller Hall Philadelphia, PA 19122 Mr. David Smedley Financial Aid Office Cornwell Hall Philadelphia, PA 19122 Tennessee State University Dr. Edward L. Risby Graduate Studies & Research 3500 John A. Merritt Blvd. Nashville, TN 37209 Texas A&l University Dr. R. N. Finch Dept. of Chemical/Natural Gas Engineering Campus Box 193 Kingsville, TX 78363 Texas A&M University Ms. Rebecca K. Sharp Col. Ag. & Life Sci., Plant Path. & Micro. Dept. 120 Peterson College Station, TX 77843-2132 Dr. Roy W. Hann Environmental Engineering Dept. College Station, TX 77843 Texas Southern University Harry Clark, Planning & Placement Cooperative Education Center 3000 Cleburne Street Houston, TX 77004 Texas Tech University Dr. Lloyd Urban Water Resources Dept. Box41022 Lubbock.TX 79409-1022 Texas Wesleyan School of Law Linda S. Shelby, Director 1515 Commerce Street Fort Worth, TX 76102-6509 Towson State University Ms. Amy Pearce Career Center 8000 York Road Towson, MD 21252 Trenton State College Barbara Clancey Office of Career Services Hillwood Lakes, CN 4700 Trenton, NJ 06850-4700 Tufts University Sheldon Krimsky Dept. of Urban/Environmental Studies Dept. 97 Talbot Avenue Medford, MA 02155 Michael Reed Dept. of Biology Medford, MA 02155 28 ------- Tufts University Kerry Santry, Acting Director Tufts University Career Planning Center 226 College Avenue Medford, MA 02155 Tulane University Terry Brown Office of Research 327 Gibson Hall 6823 St. Charles Ave. New Orleans, LA 70118 Jamie Lax, Assistant Director Career Services Center University Center, Suite 73 New Orleans, LA 70118 Tulane University Medical Center Dr. Robert Reimers Dept. of Environmental Health Sciences SL29 1430 Tulane Avenue New Orleans, LA 70112-2699 Tuskegee University Dr. Maurice Maloney Department of Agricultural Sciences Tuskegee, AL 36088 University of Alaska Career Services Center 3211 Providence Drive Anchorage, AK 99508 University of Alaska, Fairbanks Raymond C. Highsmith, Director West Coast National Undersea Research Center School of Fisheries & Ocean Studies Fairbanks, AK 99775-7220 University of Arizona John Luhman Career Center 4400 Massachusetts Avenue Washington, DC 10016-8011 Bill Ruggirello Career Center Old Main, Room 104 Tucson, AZ 85721 University of Arizona Susan Hogan Career Center 4400 Massachusetts Avenue Washington, DC 10016-8011 University of Arkansas, Little Rock Dr. Carl Stapleton Dept. of Environmental Health 2801 S. University Avenue Little Rock, AR 72204 University of California, Berkeley Ms. Susan Kishi, Career Advisor Career & Graduate School Services 2111 Bancroft Way, #4350 Berkeley, CA 94720-4350 Julia Harty Cal in the Capital, Alumni House Berkeley CA 94702 Lisa Shuldberg Graduate School of Public Policy 2607 Hearst Ave Berkeley, CA 94720 Ms. Jane Adams Career & Graduate School Services 2111 Bancroft Way, #4350 Berkeley, CA 94720-4350 University of California, Davis Ms. Marg Lee, Coordinator Internships Career Center 2nd Floor, South Hall Davis, CA 95616-8625 Environmental and Resources Sciences Internship and Career Center 211 South Hall Davis, CA 95616 University of California, Irvine Robert Gomez Career Planning & Placement Center Irvine, CA 92717 29 ------- University of California, Irvine Said M. Shokair, Director Undergraduate Research Opportunities Program Student Services II, Suite 1100 Irvine, CA 92697-5685 University of California, Los Angeles Graduate Admissions Dept. 5531 Boelter Hall Los Angeles, CA 90095-1592 University of California, Riverside Deborah McCoy Career Services Center Veitch Student Center, N.W. Wing Riverside, CA 92521-0211 Deborah Norden Dept. of Political Science Riverside, CA 92521-0211 University of California, San Diego Christine Alexander, Internship Coordinator Career Services, Department 0335 9500 Gilman Drive LaJolla, CA 92093-0335 Randon E. Woodard, Asst. Director Student Activities & Government 9500 Gilman Drive LaJolla, CA 92093-0077 Ms. Kristen Bubb, Internship Counselor Academic Internship Program 9500 Gilman Drive LaJolla, CA 92093-0422 University of California, Santa Barbara Sheryl Reimers, Assistant Director Graduate Admissions & Financial Support Graduate Division, 3117 Cheadle Hall Santa Barbara, CA 93106 University of California, Santa Cruz Christie Danner Career Resources Librarian 1156 High Street Santa Cruz, CA 95064 University of California, Santa Cruz Caroline Berger Environmental Studies Internship Santa Cruz, CA 95064 University of Chicago Kelly Humphry Environmental Center 5706 S. University Avenue, #002a Chicago, IL 60637 Prof. Joseph V. Smith Department of Geophysical Science 5801 S. Ellis Avenue Chicago, IL 60637 Stacey Myton, Internship Coordinator Career and Placement Services 1212 East 59th Street Chicago, IL 60637 University of Cincinnati Kathy Grant, Director Career Planning Center College of Law, ML #040 Cincinnati, OH 45221-0040 University of Colorado at Boulder Judith Moore Career Services Center Willard Hall Campus Box 133 Boulder, CO 80309-0133 University of Connecticut Larry Druckenbrod, Career Consultant Dept. of Career Services 233 Glenbrook Rd., U-57 Storrs, CT 06269 David B. Schroeder, Department Head Natural Resources Management Young Bldg, Rm. 306, U-51 Storrs, CT 06269 University of Dayton Dr. Steven Safferman, Asst. Professor Dept. Civil & Environmental Eng. Mechanics 300 College Park Dayton, OH 45469-0243 30 ------- 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 ------- 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 ------- 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 ------- 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 ------- 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 ------- 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 ------- 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 ------- 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 ------- 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 ------- 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 ------- 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. ------- 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, ------- Table 2. Scholarship and Fellowship Income Worksheet 1. Enter your scholarship or fellowship income If you are a degree candidate, go to line 2. If you are not a degree candidate, stop here. The entire amount is taxable. See Reporting Scholarships and Fellowships for how to report this amount on your tax return. 2. Enter the amount from line 1 that was for teaching, research, or any other services 3. Subtract line 2 from line 1 4. Enter the amount from line 1 (except any amount entered on line 2) used for tuition and course-related fees, books, supplies, and equipment required for study at an educational institution . . . 5. Subtract line 4 from line 3 6. Taxable part. Add line 2 and line 5. See Reporting Scholarships and Fellowships for how to report this amount on your tax return . . Clerical help, and Equipment. Example. You receive a scholarship from State University to enroll in a writing course. Suggested supplies for the writing course in- clude a word processor. Amounts used for suggested supplies are not qualified scholar- ship expenses. You cannot include the cost of a word processor to determine the amount received as a qualified scholarship. Payment for services. You must include in income the part of any scholarship, fellow- ship, or tuition reduction that represents pay- ment for past, present, or future teaching, re- search, or other services. This applies even if all candidates for a degree must perform the services to receive the degree. Example 1. You received a scholarship of $2,500. As a condition for receiving the scholarship, you must serve as a part-time teaching assistant. Of the $2,500 scholarship, $1,000 represents payment for teaching. The grantor gives you a Form W-2 showing $1,000 as income. You used all the money for tuition and course-related expenses. Assum- ing that all other conditions are met, $1,500 of your grant is tax-free. The $1,000 you re- ceived for teaching is taxable. Example 2. You are a candidate for a degree at a medical school. You receive a government grant for your medical education and training. The terms of the grant require you to perform a period of obligated service in a designated medically underserved area of the country following completion of your medical studies. A substantial penalty applies if you do not comply. The entire amount of your grant is taxable as payment for services in the year it is received. P^^l Vou can deduct ordinary and neces- ITIPJ sary business expenses if you itemize fch.^ deductions on Schedule A (Form 1040). See Publication 529, Miscellaneous Deductions. Payments to service academy cadets. An appointment to a United States military academy is not a scholarship or fellowship. Payment you receive as a cadet or midshipman at an armed services academy is pay for personal services. Include this pay in your income in the year you receive it. Scholarship prizes. Cash scholarship prizes won in a contest are not scholarships if you do not have to use the prizes for educational purposes. These prizes are taxable regard- less of how you use the money. A scholarship prize that you can use only when enrolled as a candidate for a degree at a college is a qualified scholarship. Additional Information If there is some doubt about the tax treatment of your grant, consult the grantor. The grantor may have received advice from the IRS about the appropriate tax treatment of the grant. You can also contact the District Director of Internal Revenue for the district in which you live. Be sure to ask for the information as soon as possible so that you can receive an answer in time to file your return. If you re- quest this advice by mail, give a complete statement of all the facts. Reporting Scholarships and Fellowships If your only income is a completely tax-free scholarship or fellowship, you do not have to file a tax return and no reporting is necessary. If all or part of your scholarship or fellowship is taxable and you are required to file a tax return, report the taxable amount as ex- plained next. You must report the taxable amount whether or not you received a Form W-2. If you receive an incorrect Form W-2, ask the payor for a corrected one. Form 1040EZ. Include on line 1 the taxable amount not reported on Form W-2. Print "SCH" and the amount not reported to the right of the words "W-2 form(s)" on line 1. Form 1040 or 1040A. Include the taxable amount not reported on Form W-2 on line 7. Print "SCH" and the amount not reported on the dotted line next to line 7 on Form 1040 or in the space to the left of line 7 on Form 1040A. Schedule SE (Form 1040). Amounts you receive under a grant that represent pay for your services as an independent contractor are included in determining net earnings from self-employment. If your net earnings are $400 or more, you will have to pay self- employment tax. Use Schedule SE to figure this tax. Whether you are an independent contrac- tor or employee depends on the facts in your situation. The general rule is that you are an independent contractor if the payer has the right to control or direct only the result of the work and not what will be done and how it will be done. You are not an independent contractor if you perform services that can be controlled by an employer (what will be done and how it will be done). This applies even if you are given freedom of action. What matters is that the employer has the legal right to control the details of how the services are performed. If an employer-employee relationship exists (no matter what the relationship is called), you are not an independent contractor. For more information in determining whether you are an independent contractor or an employee, get Publication 15-A, Em- ployer's Supplemental Tax Guide. When To File The due date for filing your return is April 15. If April 15 falls on a Saturday, Sunday, or le- gal holiday, the due date is the next business day. Federal tax returns are filed on time if they bear an official postmark dated by midnight of the due date or extended due date. If they are not postmarked by the due date or ex- tended due date, they are filed when they are received by the IRS. See your tax form instructions for names of designated private delivery services that you can use to meet the timely filing and payment rules. Extensions of time to file. There are sev- eral exceptions to the filing deadline. Automatic 4-month extension. You can get an automatic 4-month extension of time to file your tax return by filing Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. This 4-month extension is not in addition to the automatic extension until June 15, dis- cussed next. You must file Form 4868 by the due date for filing your return, including the automatic extension until June 15, if applica- ble. In filling out Form 4868, you must make an accurate estimate of your tax for the year. If you find you cannot pay the full amount due with Form 4868, you can still get the exten- sion, but you will be charged interest from the original due date to the date the tax is paid. For additional information, get Form 4868. Enter any payment you made with the application for extension form on Form 1040, Form 1040A, or 1040EZ. You cannot choose to have the IRS figure your tax if you use the extension of time to file. Automatic extension until June 15. If you are a U.S. citizen or resident, you may qualify for an automatic extension of time until June 15 to file your return and pay any tax due if you meet one of the following condi- tions on the regular due date of your return. You are living outside of the United States and Puerto Rico, and your main place of business or post of duty is out- side the United States and Puerto Rico. You are in military service on duty outside the United States and Puerto Rico on the due date of the return You must attach a statement to your re- turn explaining that you meet one of the above conditions. You must pay interest on Page 3 ------- any unpaid tax from the regular due date up to the date you pay the tax. If you and your spouse file a joint return, only one of you needs to meet a condition on April 15 to qualify for the automatic extension to June 15. If you and your spouse file sepa- rate returns, only the spouse who met a con- dition on April 15 qualifies for the automatic extension. Where To File If you are living in the United States, send your return to the appropriate Internal Reve- nue Service Center address listed in the in- structions to your federal tax return. If you are studying or teaching abroad under a grant, send your return to the Internal Revenue Service Center, Philadelphia, PA 19255 U.S.A. Qualified Tuition Reduction A qualified tuition reduction is tax free. It is a reduction in tuition that meets the following rules. Separate rules apply to education be- low the graduate level and education at the graduate level. Education below the graduate level. A tu- ition reduction for education below the grad- uate level is tax free if the reduction is pro- vided by an educational institution to its employees for their education or the educa- tion of any person treated as an employee. It must not represent a payment for services. Under this rule, only the following are treated as employees. 1) A current employee, 2) A former employee who retired or left on disability, 3) A widow or widower of an individual who died while an employee, 4) A widow or widower of a former em- ployee who retired or left on disability, or 5) A dependent child or spouse of any person listed in (1) through (4), above. Child of deceased or divorced parents. If both parents have died, and if one of the parents qualified as an employee under (1) through (4) above, their child, if under age 25, can qualify to exclude a tuition reduction from income. A dependent child of divorced parents is treated as the dependent of both parents. Officers, owners, and highly compen- sated employees. Qualified tuition re- ductions apply to officers, owners, or highly compensated employees if benefits are available to employees on a nondiscriminatory basis. This means that the tuition reduction benefits must be available on substantially the same basis to each member of a group of employees, defined under a reasonable classification set up by the employer. It must not discriminate in favor of owners, officers, or highly compensated employees. Graduate education. A tuition reduction for graduate education is tax free if the reduction is provided by an educational institution to a graduate student who performs teaching or Page 4 research activities for that institution. The qualified tuition reduction must be for educa- tion furnished by that institution, and not rep- resent payment for services. The term an educational institution is defined earlier under Tax-Free Scholarships and Fellowships. Individuals Abroad For the most part, U.S. scholars and teachers abroad are taxed like those living in the United States. You determine the tax treat- ment of a scholarship or fellowship under the rules discussed earlier. A payment for ser- vices, such as teaching or lecturing, is taxa- ble. This includes cash paid to you for trans- portation expenses and the value of transportation provided by the grantor. If your scholarship or fellowship is taxable, special rules apply to : Reporting income, Deducting expenses, Paying U.S. income tax, and Paying foreign taxes. Reporting Income You must report all income on a U.S. federal income tax return in U.S. dollars. If part or all of your income is in foreign currency, you must report this income in U.S. dollars at the rates of exchange in effect when you received the income. You should use the rate that most nearly reflects the value of the foreign 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 ------- 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 ------- 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? ------- ------- For More Information For more information write or call: Sheri Jojokian NNEMS Program US EPA (1704) 401 M Street SW Washington, DC 20460 Phone: (202) 260-5283 FAX: (202) 260-4095 Or visit our Web site at: http://www.epa.gov/enviroed Recycled/Recyclable Printed with Vegetable Oil Based Inks on 100% Recycled Paper (20% Postconsumer) ------- &EPA United States Environmental Protection Agency (1704) Washington, DC 20460 Official Business Penalty for Private Use $300 Recycled/Recyclable Printed on paper that contains at least 50% recycled fiber ------- |