The main difference between grant and contract revenue and contribution revenue (donation revenue) is the benefits granted to the resource provider. Institutions such as foundations usually intend and may even require the recipient to consider the aid as a gift. Sponsored agreements require the university to provide services such as prototypes, personal property, intellectual property rights, financial or other reports, audit rights, or any other benefit to the funder`s mission or activities. If the resource provider does not expect consideration, or if the benefit provided by the university is primarily a public benefit and not a proprietary benefit, the transaction is a contribution. In some cases, a lot of judgment is required. The turnover matrix contains the criteria, detailed instructions recommended, after all, it is evaluated whether a transaction constitutes a grant and a contract, a contribution or contribution to education and other income. The distinction between grants and cooperation agreements relates to the existence or absence of substantial participation. For research activities, significant involvement is likely if a federal employee supports, directs, coordinates or is actively involved in the project. This essential participation usually takes the form of (1) managing the allocation of resources between sub-projects, sites or institutions, or (2) active participation in the conduct of the research.

Normal oversight and accountability is not an essential part. Research funds are awarded to a researcher by a sponsor, expecting that the task at hand can be accomplished. This is not a prerequisite; However, a task accomplished may result in more subsidies. If the task is not accomplished, there will likely be no impact on the researcher or institution. Providers and fellows have a binding relationship with the government and must comply with the terms of the purchase contract or financial assistance. Please note that some agreements or contracts do not provide funding, but facilitate research in another way. For more information, see Legal Compliance. A grant is a direct financial contribution from the budget of the European Union to finance: – either an action intended to contribute to the achievement of an objective forming part of a European Union policy; – the functioning of a body pursuing an objective of general European interest or pursuing an objective which is part of a policy of the European Union. In other words, it is a non-commercial payment made by the European Commission, as contracting authority, to a given beneficiary for the implementation of an action intended to contribute to the achievement of an objective which is part of a European Union policy. A body pursuing an objective of general European interest is a European body dealing with education, training, information, innovation or research and studies on European policies, all activities contributing to the promotion of European citizenship or human rights, or a European standardisation body; or a European network representing non-profit organisations operating in the Member States or candidate countries and promoting principles and policies compatible with the objectives of the Treaties. . .

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