stipends

Stipends are fixed sums of money paid periodically to individuals to help cover living expenses or to compensate participation in a program, rather than wages tied to specific hours of work. They are often awarded as grants, scholarships, or fellowships and may be contingent on enrollment or successful completion of program requirements. The amount and duration vary by program and jurisdiction, and stipends can be taxable or tax-exempt depending on local law and the terms of the award.

Common contexts for stipends include academic settings, such as graduate or undergraduate research stipends, internships and apprenticeships, visiting scholars and postdoctoral researchers, and travel or conference stipends. They are used to enable participation, support living costs, cover travel, or fund research activities. Stipends are typically funded by universities, government agencies, foundations, nonprofit organizations, or professional associations.

Terms and conditions associated with stipends often specify eligibility criteria (such as enrollment status or field of study), duration (monthly, quarterly, or per term), and expectations (progress reporting, attending events, or completing a project). Recipients may be required to comply with reporting requirements or maintain certain academic or program-related conditions.

Tax and legal status varies by jurisdiction. Some stipends are treated as gifts or grants and are non-taxable, while others are considered taxable income or may require withholding. Recipients should review program terms and consult local guidance to understand tax implications.

See also: scholarship, grant, fellowship, internship.