Information on WSU Foundation payments Information on WSU Foundation payments

WSU Foundation payments to be made to foreign individuals or companies for services performed in the United States are subject to complex Internal Revenue Service regulations. The payments might be subject to income tax withholding. The Financial Operations office has special software to help in the correct administration of these transactions. For that reason, all such payments must initially be paid from an RU fund and then, if funding is to be provided by a WSU Foundation fund, the RU fund may be reimbursed from that foundation fund.

Prior to initiating a contract with a foreign individual or corporation, be sure to contact WSU's Legal Counsel and Financial Operations so the contract includes the correct language and cost for any tax liability. As soon as a commitment is made for such a payment, send full details to Edna Bates in Financial Operations. She will ensure that the payee completes all the necessary documents required for payment. This can take several weeks, so you must start this process well in advance of the payment.

Contact Skip Swearingen at 978-3816 if you have questions.