The Research Foundation may engage the services of an independent contractor (IC) on a short-term, intermittent, or an as-needed basis to perform specific tasks or services. These specific tasks or services are not normally provided by Research Foundation employees.
Definition of an Independent Contractor
The Research Foundation uses several legal standards and factors, including
IRS guidelines, to determine whether an individual is classified as an IC. ICs are not employees of the Research Foundation. An IC is an individual, sole proprietor, or single-person LLC (using his or her own social security number rather than his or her LLC’s tax identification number) who is contracted to perform specific tasks for, or provide specific services to, the Research Foundation over a specified period, not to exceed twelve months.
Independent Contractor Checklist and Agreement
Before the use of an IC is approved, the requesting principal investigator/project director must complete and submit the Independent Contractor Checklist and Agreement form (below) to Research Foundation Purchasing. The IC’s resume or a document listing his or her specialized skills, training, or competencies must be attached to the form. The IC must also submit a completed IRS Form W-9 (for domestic ICs) or IRS Form W-8 (for international or foreign ICs).
All out-of-state ICs must comply with their home resident state’s regulations regarding the establishment of an independent contractor agreement with the Research Foundation, which is a California corporation. The out-of-state IC will be asked to affirm that he or she has done so as a prerequisite for the granting of IC status with the Research Foundation. State of California withholdings may apply to out-of-state ICs.
The Research Foundation Independent Contractor Checklist and Agreement is not complete, final, or ready to be implemented, nor is the IC permitted to start work, until requisite approvals, in writing, are obtained from the principal investigator, the senior director of HR (or his or her designee), the sponsored programs analyst, and Research Foundation purchasing. No work may begin until the agreement has been signed off by all parties.
Agreements for IC services are established for a period not to exceed twelve months or the grant end date, irrespective of project periods. Contracts must specify the expected number of service days or months. If the need for services extends beyond the specified service period, a new independent contractor agreement may be established. Agreements that extend past the grant end date will need the approval of the Research Foundation's senior director of Sponsored Programs or his or her designee.