Notice About Using Gift Cards As Incentives in Research Studies

Gift cards purchased for research studies must be pre-approved by a Senior Staff member and a Spend Authorization should be entered into Workday prior to spending the funds.
 
The required information for each gift card is:

  • Store Name
  • Gift Card ID#
  • Recipient Name
  • Completed W9 Form for each Gift Card Recipient
  • Date of Disbursement
  • Amount
  • Purpose (Explanation of why gift card was given out)

If the recipient of a Gift Card is an employee, the gift card will be recorded as income and applicable taxes will be withheld from an employee’s paycheck. If the recipient of a Gift Card is not an employee, then they will receive a 1099 MISC Form at the end of the calendar year.

However, the following exception applies:

An exception to required W9 documentation may be granted when low dollar gift cards are given to incentivize participation in anonymous research studies and the following criteria are met:

  • The purchase and distribution of the gift cards are in compliance with IRB regulations.
  • The Gift Cards are $50.00 or less.
  • The aggregate payment given to each research participant is less than $600.00 in a single calendar year.

Gift cards for research participants are subject to audit at any time and may require additional information at that time.

Contact Information

Office of the Provost

Address Muhlenberg College Office of the Provost College Center, 3rd Floor 2400 Chew Street Allentown, PA 18104