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Course Fee Waiver Program
Excerpt from: University of Delaware Policies and Procedures Manual, Section:
Personnel
Eligible full-time and part-time employees may register for two courses
each semester or session. The maximum fee waivers per calendar year is six
requests for full-time employees and three for part-time employees. Eligible
employees may transfer this benefit to a spouse, same-sex domestic partner or dependent child. The
spouse must be legally married to the employee at the end of the late registration
period, and the dependent child must be a natural or legally adopted child
of the employee or spouse who has been claimed by the employee as an exemption
for Federal Income Tax purposes on the employee's most recent tax return. Same-sex domestic partners must have an executed Affidavit of Domestic Partnership on file with HR-Benefits.
Limitation of Fee Waiver:
One course with a unique number up to four credits; or one course and its
related laboratory (whether or not it carries a separate course number)
not exceeding four credit hours; or one non-credit course not exceeding
an amount equal to the cost of four undergraduate credit hours for Delaware
students. Acceptance in a particular course without payment of course fees:
- Must not displace an advance registered, paying student and
- Must not cause the need for a second course section or precipitate other
action that would add appreciable costs to the University.
Other provisions:
- The General Fee for Summer Session is not waived.
- For this purpose, Continuing Education courses are associated with the
semester or session during which most of the class sessions are held.
- The eligible employee must be on the active payroll as of the end of the
late registration and free drop/add period for the semester/session in which
the fee waiver is requested.
Release time from work may be granted provided that:- the absence does not interfere with University duties and the time lost
is made up,
- the course is not offered in Continuing Education or during non-working
hours, and
- the course is of direct benefit to the work of the individual
The fact that a course may meet degree requirements may not in itself be
sufficient reason for approval. Under no circumstances may more than one
course be taken during working hours. Employees do not qualify for fee
waivers if they terminate, go on leave without pay, or are placed on layoff
before the end of the late registration period.
Course Fee Waivers as Taxable Income
- Undergraduate Level: Fee waiver benefits used by a same-sex domestic partner, or partner's dependent, for undergraduate level courses are reported as taxable income to the employee.
- Graduate Level: Federal legislation allows eligible employees to receive up to $5,250 in tax free educational assistance for graduate level courses. Fee waiver benefits used by a spouse, same-sex domestic partner and/or dependent children for graduate level courses are reported as taxable income to the employee.
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