Page 139 - 2021-22GMS基金獎助金管理研習手冊

GMS

Grant financing cannot be changed after it is approved. Paul Harris Fellow recognition credit will be given only for
sponsor contributions sent to The Rotary Foundation, not for contributions sent directly to the project. Sponsors
shouldn’t send contributions before a grant is approved. They’ll be credited to the grant application, but if the
application isn’t approved, the contributions will be credited to the Annual Fund and can’t be reallocated after
that. All global grant contributions are considered irrevocable contributions to The Rotary Foundation and will
not be refunded.

Scholars who receive funding from sources other than their Rotary scholarship may use them, but the Foundation
will not match other scholarship or personal funds. The Rotary Foundation is required to withhold tax from global
grant scholarships awarded for study in the U.S. (except for scholars from Japan, Canada, and Germany, who are
funded through associate foundations in those countries) on any expenses beyond tuition, books, necessary
equipment, and fees. The amount withheld will be deducted from the scholarship payment.

VII. COOPERATING ORGANIZATIONS

Cooperating organizations are reputable non-Rotary organizations or academic institutions that provide expertise,
infrastructure, advocacy, training, education, or other support for the grant. Cooperating organizations need to
comply with all reporting and auditing activities required by The Rotary Foundation and provide receipts and
proof of purchases as required. Universities hosting scholars are not considered cooperating organizations.

District grants
All funding provided to cooperating organizations needs to be used for specific project expenses. The sponsor
district needs to maintain an itemized report of these expenses.

Global grants

With a grant application, sponsors need to provide a memorandum of understanding (MOU) signed by both
primary sponsors and the cooperating organization. It should include:
1. Verification from both primary sponsors that the grant is initiated, controlled, and managed by Rotary
clubs or districts
2. An endorsement from the primary sponsors affirming that the cooperating organization is reputable,
responsible, and acting within all governing laws

3. A grant implementation plan clearly listing the activities of each party
4. An agreement from the cooperating organization to participate in any financial review by the Foundation
of activities connected with the grant

Terms and Conditions for Rotary Foundation District Grants and Global Grants (September 2020) 10

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