I am involved in creating a fellowship at a private college, to be awarded yearly to an area language teacher for research and/or course work abroad, probably during the summer. We expect the person to submit a full expense report, collaborate with the appropriate on campus department in presentations and other activities, and possibly mentor one or several students. Under what circumstances could this fellowship be tax free? What if the teacher enrolls in a program of study? Travels and gathers teaching materials? If the grant itself is not tax free, can any of the person's expenses be deducted? Thanks for any advice...
>
>
>
>
>
>
>
>
>