Incentives for participants in various research/sponsored activities are not unusual but do require diligent tracking on behalf of the Principal Investigator. They are an item that requires fiscal controls and, depending on the card amount and the overall purchase, may have special tracking and IRS implications. When identified in a proposal submission or award, you may be asked questions by ORS to assist in how the gift card program is set up for each project. While ORS provides some assistance in incentive gift cards, the specific policies and procedures fall under Financial Services at OU.
