§ 131.22. Consultants and contract services: accounting, legal andstipends.
Trainees may receive stipends only. Wages and fringe benefits may not be paid to a trainee. A stipend may be paid to a trainee if he is involved in a ‘‘pure’’ training program. Under this type of program, the trainee cannot produce any item which may be sold for a profit. In addition, Federal and State employment taxes would not apply to stipends paid trainees. If there is any question on this matter, the regional office should be contacted.
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