Are Wenner-Gren Grants or Fellowships taxable?
Below is information on US tax issues and the Foundation's tax reporting requirements. Please note that Wenner-Gren Foundation grants and fellowships are "non-service" payments and do not represent compensation for past, present, or future services.
I. Non-US Persons
Wenner-Gren grants and fellowships are not subject to US taxes if you are: 1) not normally subject to US taxes by nature of your citizenship or tax residency status and 2) 100% of the research or conference/workshop activities funded by Wenner-Gren is conducted outside the US. However, there may be tax implications in your country of citizenship or tax residence, and you should seek advice from an appropriate tax advisor.
II. US Persons and Nonresident Aliens who are present in the US
US Persons are defined as US citizens, Permanent Resident Aliens (green card holders) and Resident Aliens for US tax purposes. Nonresident Aliens described in this section are Non-US citizens who are 1) present in the US and 2) have not met the substantial presence test to be classified as a Resident Alien. To determine whether you are a Resident Alien or Nonresident Alien for US tax purposes, please refer to the US Internal Revenue Service (IRS) Publication 519, “US Tax Guide for Aliens”. Publication 519 describes the substantial presence test noted above. This publication can be obtained from the IRS website at www.irs.gov
The information below is being provided as general guidance on US tax issues. The Foundation cannot provide advice on tax matters and encourages its grant and fellowship recipients to consult with an appropriate tax advisor.
US Persons – US Citizens, Permanent Resident Aliens and Resident Aliens
The Wenner-Gren Foundation is not required to report fellowship, research or conference/workshop grant payments made to US Citizens, Permanent Resident Aliens and Resident Aliens to the Internal Revenue Service (IRS) or to the recipient. You will not receive a Form 1099 or any other tax form from the Wenner-Gren Foundation. This does not mean that your grant or fellowship is not subject to US income tax. You may be required to report all or a portion of the grant or fellowshi