Tuition Waiver Policy

The following materials present an updated explanation of the campus tuition waiver policy, including information about base-rate waivers and reimbursements of tuition waived.

• Cost Recovery and Self-supporting Programs
   
• College/School Tuition Waiver Policy
  • ACES
  • Applied Health Sciences
  • Aviation
  • Business
  • Education
  • Engineering
  • Fine and Applied Arts
  • Labor and Employment Relations
  • Law
  • Liberal Arts and Sciences
  • Library and Information Science
  • Media
  • Medicine
  • Social Work
  • Veterinary Medicine 

Related Materials

• Student Code: Section 3-503
• Tuition Waivers and Graduate Assistantship Appointments

Campus 2009-2010 Tuition Waiver Policy

1. Graduate Assistants

   The tuition waiver policy for graduate assistantships is established by the campus, with particular provisions tied to the graduate program in which the student is enrolled (as identified by the graduate program code). 

   The policy has four principal provisions:
    
   1. The majority of assistantship appointments ranging from 25 through 67 percent for three-quarters of the academic term provide waivers of full tuition, regardless of the student’s residency classification.
       
   2. In cost recovery programs, students are not eligible for tuition waivers with assistantships. Cost recovery programs are approved by the Board of Trustees, are allocated no state funds and must generate all costs through tuition and fees. Currently those programs are:
      • MS in Accountancy
      • MS in Economics with a concentration in Policy Economics (MSPE)
      • Executive MBA programs MS Finance
      • MS in Taxation
      • MS in Technology Management
         
   3. In certain curricula, waiver generating assistantships provide “base-rate" waivers, i.e., the waivers cover no more than the in-state lowest full-time tuition (in 2009-20010 $4,659 per semester), regardless of the student's residency status and regardless of the source of assistantship. The student is responsible for paying the remaining tuition.

      The approved "base-rate" curricula and beginning dates for the policy are:

      • For students who began graduate or professional study Fall 1996 and after:
        • Law JD and LLM
        • DVM in Veterinary Medicine
        • MD in Medicine (except Medical Scholars)
        • MS in Technology Management
        • MBA 
      • For students who began graduate study in 1997-98 and after:
        • Master of Social Work
      • For students who began Summer 2, 1998, and after:
        • MS, MS/LEEP and CAS in Library and Information Science
      • For students who began in Fall 2001 and after:
        • Master of Accountancy (MAS)
        • Master of Architecture (M Arch)
           
      Note: Students who began graduate or professional study before the base-rate policy took effect are "grandfathered," i.e., they are governed by the policy in effect before the approved change as long as they continue to be registered and in good standing.
       
   4. Some enrolling colleges or departments may demand reimbursement for tuition income lost through assistantship waivers. The reimbursement sought will be the value of what is waived.
       
      Under the current budget policy, each college receives the tuition income from its graduate students; that income forms part of the college's operating budget. In these circumstances, an assistantship, through its associated tuition waiver, represents a reduction in potential income for the student's enrolling college. The policy allows colleges to demand, from the unit appointing the assistant, reimbursement for the value of the tuition income lost through assistantships outside the college.  However, if the appointing unit pays the assistantship stipend from a grant that is charged campus tuition remission, the student’s academic college can only request reimbursement for the difference between the tuition remission charge and the total of the assessed tuition.
      A unit considering appointing a student to an assistantship is strongly advised to check that student's curriculum for the possibility that a request for reimbursement of the value of the assistant's tuition waiver might be forthcoming. There is no mechanism for automatic charges; the student's enrolling unit has the responsibility for requesting reimbursement, but note that the policy is supported by the campus administration.
       
      Before colleges and other units can elect to change their tuition waiver policy, they must seek and receive approval from the Provost and the Dean of the Graduate College.

      Programs approved by the Office of the Provost as self-supporting programs are designated as reimbursable programs. Currently these programs are:

      • EdM in Human Resource Education (online)
      • EdM in Educational Policy Studies (online)
      • EdM in Educational Psychology (online)
      • EdM in Educational Organization and Leadership (online)
      • EdM in Educational Organization and Leadership (off-campus)
      • Certificate of Advanced Study in Educational Organization and Leadership (off-campus)
      • EdD in Educational Organization and Leadership (off-campus)
      • EdM in Curriculum and Instruction (online)
      • EdM in Elementary Education (off-campus)
      • EdM in Secondary Education (off-campus)
      • EdM in Special Education (off-campus)
      • MPH
      • Professional Science Masters programs:
        • MS in Food Science and Human Nutrition
        • MS in Bioenergy
        • MS in Agricultural Production
           
      Other programs that are currently approved to seek reimbursement are:
       
   The School of Labor and Employment Relations will seek reimbursement for assistantship tuition waivers given to master's degree students with entrance dates of Fall 1996 and later.

   The Department of Speech and Hearing Science will seek reimbursement for assistantship tuition waivers given to their master's degree students entering Fall 2000 and later.

   The College of Liberal Arts and Sciences will seek reimbursement only from certain campus-level administrative units, such as the Chancellor's and the various vice-chancellors' offices, the Library, and Planning, Construction, and Maintenance (PCM). This policy affects students with entrance dates beginning Fall 1999.

   The College of Engineering will seek reimbursement only from certain units, such as certain administrative (non-research) units (effective for students beginning graduate study Fall 1996 or later). The College of Engineering will also seek reimbursement from other academic units that seek reimbursement from the College of Engineering (effective for students beginning graduate study Fall 2004 or later).

   The College of ACES will seek reimbursement from certain campus-level administrative units and academic units that seek reimbursement from ACES. This will be effective for students beginning graduate study in Fall 2004 or later.

   The College of Education will seek reimbursement only from certain units, such as administrative units in which the duties to be performed are not directly in support of a student's academic goals and academic units that seek reimbursement from Education. This policy affects students beginning graduate study Fall 2004 or later.
      

2. Other provisions of the tuition waiver policy:
   1. Fee waivers. All tuition waiver-generating appointments also include coverage of the service fee, health service fee, AFMFA fee and the library/technology fee. Waiver-generating appointments also include partial payment of the health insurance fee, along with full payment for vision insurance, and dental insurance, by the University.
       
   2. Summer automatic waivers. Students without summer waiver-generating appointments who held waiver-generating appointments for the previous spring semester are eligible to receive summer automatic tuition waivers if they choose to enroll in the summer semester. The summer automatic waiver provides the same tuition waiver (base rate or full) as that granted during the previous spring. However, it does not provide a waiver of the same fees as a waiver-generating appointment. Only the service fee, AFMFA fee and the library/technology fee are waived. Authorized enrolling colleges may request reimbursement for summer automatic waivers from an appointing unit if that unit was billed for the waiver in the spring semester.
       
   3. Assistants with multiple appointments. In the event of split appointments, units should agree in advance as to the responsibility for tuition waivers for students in curricula that seek reimbursements. Where there are no advance agreements, the default arrangement is that the unit providing the percentage of the appointment that moves the assistantship into the eligible range of 25% through 67% (usually the unit last to add the appointment to the payroll) is responsible for the value of the resulting waiver.
       
   4. Reimbursement from research grants and contracts. To receive reimbursement from the appointing units, the enrolling college must request a transfer of any tuition indirect cost earned by the appointing unit related to the student's appointment. Currently, a provisional rate of 56% of a graduate assistant's stipend is charged to research grants and contracts as tuition ICR on all projects that have the full, negotiated indirect cost rate. The amount of the reimbursement is limited to the amount collected, if any, on the grant or contract. No tuition remission charge is currently made for projects that have an approved indirect cost rate lower than the full, negotiated rate.
       
   5. Electing to pay the difference between the base-rate and full waiver for a student. Appointing units may use their own funds to pay the remaining tuition for students enrolled in base-rate waiver curricula whom they appoint to assistantships. However, in every case an appropriate source of funds must be used and appropriate object codes specified so the transactions can be properly tracked in the accounts. Grant or contract funds may not be used for that purpose.
       
   6. The base-rate policy does not apply to the waivers awarded to faculty, academic professional, civil service staff and allied agency personnel by the Board of Trustees through the University's General Rules. It also does not apply to undergraduate assistantships or any other waivers not associated with graduate student teaching, research, graduate, or pre-professional graduate assistantships.
       
   7. Fellowships. A fellowship, defined as an award providing living allowance of at least $6,000 for the academic year and demanding no services in return, usually includes a full waiver or payment by the funding agency of all tuition assessed, regardless of whether the student’s program is base-rate or full for assistantship waiver purposes. In cases of dispute the Graduate College decides whether an award is a fellowship. Tuition waiver income lost due to fellowships is not reimbursable. This applies to fellowships originating on and off-campus. Fellowship awards funded by campus would include a full waiver of tuition.

      In certain curricula, students are not eligible to receive fellowship waivers without the approval of the program.  This means the student may receive a fellowship award that provides both a stipend and full payment of tuition or an award that provides stipend only.  This includes students in approved cost-recovery or self-supporting programs.  In addition, students in the College of Medicine, except those in the Medical Scholars Program, must obtain written approval from the College of Medicine before accepting a fellowship, and subsequent tuition waiver, controlled by another campus or university unit. Effective fall 2007, students in the College of Veterinary Medicine, except those in the Veterinary Medical Scholars Program, must obtain written approval from the College of Veterinary Medicine before accepting a fellowship, and subsequent tuition waiver, controlled by another campus or university unit. Should a student in the College of Veterinary Medicine, not in the Veterinary Medical Scholars Program, accept a fellowship without the approval of the College, the College may request that the Graduate College remove the fellowship waiver.

      External agencies providing fellowship support would be required to pay the University for the fellow’s tuition, either payment of full tuition or payment of a negotiated institutional allowance in lieu of full payment. The Graduate College negotiates the institutional payment with the sponsor. Any exceptions to this policy must be granted by the Graduate College. This applies to fellowships originating on and off-campus. The Graduate College decides whether an award is a fellowship.

       

   8. Traineeships. Traineeships are research fellowships that are awarded to provide educational training in particular disciplinary areas. A traineeship covers full tuition, may cover all non-refundable fees, and provides a stipend for living expenses. Students in approved cost recovery or self-supporting programs are not eligible to receive traineeship waivers. This means the student may receive a traineeship award that provides both a stipend and full payment of tuition, or an award that provides stipend only. Tuition waiver income lost due to traineeships is not reimbursable. Students in the College of Medicine, except those in the Medical Scholars Program, must obtain written approval from the College of Medicine before accepting a traineeship, and subsequent tuition waiver, controlled by another campus or university unit. Effective fall 2007, students in the College of Veterinary Medicine, except those in the Veterinary Medical Scholars Program, must obtain written approval from the College of Veterinary Medicine before accepting a traineeship, and subsequent tuition waiver, controlled by another campus or university unit. Should a student in the College of Veterinary Medicine not in the Veterinary Medical Scholars Program accept a traineeship without the approval of the College, the College may request that the Graduate College remove the traineeship waiver. In cases of dispute the Graduate College decides whether an award is a traineeship. Tuition income lost due to a traineeship waiver is not reimbursable.
       
   9. Taxability of tuition waivers associated with assistantships and fellowships. Current tax law exempts Teaching Assistants (TAs), Research Assistants (RAs), and most Fellows from having to pay taxes on tuition, service fee, and health service fee waivers associated with these appointments.

      Effective January 1, 2003, the University adopted an Educational Assistance Plan, complying with Internal Revenue Code 127, which excludes from taxable income $5,250 per calendar year in tuition and fee waivers associated with graduate assistant (GA) and/or pre-professional graduate assistant (PGA) appointments. Under other Sections of the Internal Revenue Code, GA and PGA tuition and fee waivers exceeding $5,250 per calendar year may be excluded from taxable income if the GA or PGA appointment meets certain criteria.

      Students receiving waivers associated with GA or PGA appointments will receive information from the Payroll Office to assist in determining what portion, if any, of the waiver should be considered taxable income and whether or not it will be necessary to withhold additional taxes from these students' paychecks.

Questions can be directed to the Graduate College, (217) 333-0035 or e-mail grad@illinois.edu.

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