Compensating Research Subjects

Kent State University balances its responsibility to maintain confidentiality of human research subjects with record keeping requirements of the State of Ohio, grantor agencies, and the Internal Revenue Service.

The Procedures for Compensating Research Subjects clarify the University's procedures for distributing incentives or compensation to human participants engaged in research protocols approved by the Kent State University Institutional Review Board (IRB). The University's administrative policy regarding research involving human subjects (3-03.2) can be found in the policy register.

Questions regarding the processes for making payments to research participants may be directed to Accounts Payable by email ( or telephone (330-672-2607).

Questions regarding the tax issues involved in compensating research participants may be directed to the Tax Manager at 330-672-8622.

Questions regarding the Institutional Review Board may be directed to the Office of Research Compliance at 330-672-2704.