Abstract Accounting faculty research grants, frequently referred to as "summer money," generally are partially exempt from the income tax and completely exempt from social security taxes. However, based on survey responses from 50 accounting departments at universities with accounting Ph.D. programs, it appears that many award grantors and recipients are not receiving the full benefit of these exclusions. In this article, the proper treatment of accounting research grants and methods for maximizing the benefits of these exclusions are discussed.
Outslay et al. (Sat,) studied this question.
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