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OUS » Controller's Division » Fiscal Policy Manual » FASOM Section 2
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Tax Reportable

Section 02.03: Account Codes -- Gifts, Grants, & Contracts (03000-03999)

General

This category includes receipts of money and material, resulting from donations, bequests, awards, grant awards or contracts, received by an institution or OUS from individuals, corporations, foundations, associations, societies, government agencies and other institutions of higher education.

[1] Governmental Grants and Contracts

[2] Non-Governmental Grants and Contracts

These account codes are to be used for revenue received from non-governmental entities for grants and contracts.
03230 Foundations Associations and Societies GC
Receipts of grants or contracts from foundations, societies and associations. Receipts may be from organizations which are commercially sponsored, but must not be an integral part of the sponsor's business (see account code 03220 - Commercial Business GC).

[3] Overhead Cost Recovery

[4] Refund to Grantors

[5] Gifts

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