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 substant