To determine whether you are dealing with a gift or a grant/contract, consider the following:

• Is the funding from an individual, not an organization? Yes = Gift
• Is the funding from federal, state, or local government agency, or a flow-through from one of these agencies? Yes = Grant/Contract
• Is the funding in response to a proposal with a specific statement of work or defined deliverables? Yes = Grant/Contract
• Is there a line item budget? Yes = Grant/Contract
• Are there budget restrictions? (e.g, prior approval required for re-budgeting from one line item to another ) Yes = Grant/Contract
• Are unexpended (i.e., unspent)  funds or property required to be returned to the sponsor at the end of the project? Yes = Grant/Contract
• Do any terms of the award address patents, copyrights, rights in data or licensing of inventions? Yes = Grant/Contract
• Do any terms of the award require detailed financial reporting beyond a basic summary of expenditures? Yes = Grant/Contract
• Do the terms of the award allow for audit of expenses or technical/programmatic activity? Yes = Grant/Contract
• Do the terms of the award require indemnification of sponsor by Brown? Yes = Grant/Contract
   

Please contact your Grant & Contract Administrator or Grant & Contract Accountant if you'd like further assistance with this, or any question you may have regarding your research support.