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Graduate Assistant Tuition Waiver Policy

1.  Tuition Waiver Program for Graduate Assistants

Graduate students attending one of the graduate programs at the Graduate School of Education and Counseling or Law School may apply for Graduate Assistant positions when available at Lewis & Clark College.  As part of a Graduate Assistant financial package, a Graduate Assistant may receive a grant of a portion of the tuition for their degree program.  The percentage of tuition covered by the grant will vary depending upon the degree program, the hours of work expected of the Graduate Assistant and other factors, and will be specified in the granting letter.  

2.  Eligibility; Continued Eligibility

Graduate Students shall be eligible to apply for graduate assistant positions, and to receive tuition waivers for part of their tuition, upon enrolling in their graduate program.  Tuition waivers for Graduate Assistants are granted for one year at a time and students must re-apply for subsequent years.  A Graduate Assistant on academic warning or probation must have special permission from their supervisor and academic program director to continue tuition waiver eligibility.

3.  Tuition Assistance as Taxable Income

All graduate assistant tuition waivers are taxable unless exempt under federal law.   Unless the graduate assistant qualifies as a graduate teaching or research assistant, only a portion of a tuition waiver (currently $5,250 per calendar year) is excludable from taxable income.  If the amount of the tuition waiver exceeds the amount that is excludable from income the excess is considered taxable income pursuant to IRC Section 127.  

Adopted by Executive Council: May 13, 2015

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