III-6

Tuition Remission

 

For Full Time Teaching Faculty

A.     Policy – Employee

1.     Tuition remission is a benefit granted through the award of the undergraduate and graduate degree to full-time employees. Employees may also take undergraduate courses for professional development or interest after earning an undergraduate degree. Tuition remission covers tuition only. It does not include other fees, room or board charges. Employee costs are not subject to a tuition remission or a discount. There is no tuition remission for private lessons taken by employees. Tour costs are not subject to a tuition remission or discount.

2.     Through prior arrangement with one's department chair or supervisor, all regular full-time employees who teach at least 24 semester hours per academic year may take up to two courses during Fall and Spring Semesters without charge. Employees may take only one course per semester during regular working hours and provisions for making up lost work time must be shown on the tuition remission request form. A second class may be taken after work hours. In addition to the policy regarding enrollment in classes during fall and spring semesters, employees who work full-time but less than 12 months are permitted to take a maximum of two classes per summer and winter as long as they are not scheduled to work at any time during the period in which the class(es) will take place.

Employees may enroll in Web-based courses offered during the summer provided the tuition remission form has been completed and approved by the supervisor and the offices of human resources and there are spaces remaining after student pre-registration has been completed. One Web-based course per summer session is permitted.

Enrollment in MBA courses for winter and summer terms (one course per term) is permitted as long as courses are offered at times other than the employee’s scheduled work hours.

3.     Upon termination of employment with Elon University (whether voluntary or non-voluntary) while enrolled in a class, the employee will be charged for the remaining weeks in his/her class. There will be no charge for the remaining weeks if the employee withdraws from the class.
 
 

B.     Requests for Tuition Remission

1.     Requests for tuition remission must be initiated and signed by the employee and approved by the employee's department chair or supervisor and the office of human resources. Approved requests must be submitted to the bursar’s office prior to registration for each semester/term or a late fee will be assessed. Request forms are available in the office of human resources.

2.          Employees on long-term leaves of absence are not eligible to participate in the university’s tuition remission program while on approved leave. In the event an employee returns to active employment with the university, the tuition remission benefit will be reinstated.
 

C.     Policy - Spouse/Dependents

1.      Tuition remission is granted through the award of the undergraduate degree for spouse and all unmarried children, including adopted sons and/or daughters and stepsons and/or stepdaughters who have not earned an undergraduate degree. Applicants will be admitted provided they meet the standards for eligibility as defined by the Admissions Policy current at the time of application and provided they satisfy the Character Statement and Student Statement included on the application. In the case of an adoption or assumption of responsibility for stepchildren, an employee's years of service for the purpose of defining eligibility for tuition remission will begin at the date of adoption or the date when stepchildren officially become dependents. The determination of dependence is interpreted in the same manner as established by the Internal Revenue Service in the declaration of dependents for income tax purposes (more than 1/2 of the total financial support of the dependent's annual upkeep is required.) When tuition remission is requested for a spouse, a copy of the IRS form 1040, listing the name of the spouse, will be accepted as certification. When tuition remission is requested for children, a copy of the IRS form 1040 listing the student’s name as a dependent or a birth certificate will be accepted as certification. These benefits are granted, under the conditions listed below, to all regular Elon University employees who normally teach at least 24 semester hours per academic year.

2.      Full-time students who are eligible for the North Carolina Legislative Tuition Grant during the regular academic year will have this amount deducted prior to discounts for fall and spring semesters.

3.      In the event a student receives other non-NCLTG grants, loans, scholarships, etc., the tuition remission benefit will be applied in addition to any other financial aid received. The amount of the tuition remission and other Elon University aid shall not exceed the total of the tuition of a commuter student or tuition, room and board for a resident student. There is no tuition remission for private lessons taken by students. Tour costs are not subject to a tuition remission or a discount.

4.      Upon termination with Elon University (whether voluntary or involuntary) while enrolled in a class, the employee will be charged for the remaining weeks in his/her class. There will be no charge for the remaining weeks if the employee withdraws from the class.

5.      In the event an employee dies or becomes disabled, dependent children will be eligible to receive the tuition remission benefit through the award of the undergraduate degree. The amount of the tuition remission will be based on the number of years of service to Elon University at the time of death or disability and the tuition remission schedule. The use of this benefit must begin within seven years of graduation from high school.

6.      Should an employee's employment with Elon University terminate (whether voluntary or non-voluntary) while a spouse/dependent is enrolled in a class, the employee will be charged for the remaining weeks in the spouse/dependent's class(es). There will be no charge for the remaining weeks if the spouse/dependent withdraws from the class(es).
 

D.     Requests for Tuition Remission

1.      Requests for tuition remission must be initiated and signed by the employee. Signed requests should be submitted to the office of human resources with the appropriate certification for approval. A copy of the employee's most recently submitted IRS Form 1040 listing the name of the spouse/dependent will be accepted as certification. If the student in question is not listed on the employee’s IRS 1040 form but financial support under the terms of a separation/divorce agreement are being provided, a statement certifying this support will be accepted. Request forms are available in the office of human resources.

2.      Employees are requested to report to the office of human resources any change in the status of dependents eligible for tuition remission because of marriage, divorce or legal separation.

3.      The following schedule of tuition remission applies to employees teaching at least 24 semester hours per academic year:

 

Years of Service 
1st - 2nd Year
3rd - 4th Year
5th Year (Beginning)
  -0- 
  67%  
100%
                                                      

*Full-time students who are eligible for the North Carolina Legislative Tuition Grant during the regular academic year will have this amount deducted prior to discounts for fall and spring semesters.

4.      When both parents are employed by the university, the tuition remission for eligible children is available to only one parent.

5.      Retired employees may enroll for one course per semester.

6.      Employees who leave the university and return at some later point will be granted tuition remissions at a percentage consistent with total accumulated years of service.

NOTE: Section 117 of the Internal Revenue Code allows educational institutions to provide nontaxable, undergraduate tuition reductions to employees of the institutions and their spouses and dependents. Section 127 of the Internal Revenue Code makes it possible for employers to provide up to $5,250 per year to their employees taking graduate level courses in tax-free reimbursement for tuition, books, fees, supplies, and equipment for job or non-job related education. An exclusion from income is not allowed for supplies (other than textbooks) that the employee can retain after the course is over, or for meals, lodging or transportation. The tax exemption may only be for the benefit of the employee taking graduate level courses and not for the benefit of the employee’s spouse or children.
 

  1. For Administrative Staff with Faculty Rank, and
    Academic Support Staff with Faculty Rank

Staff members should consult the Elon University Staff Manual, Section IV-21 “Tuition Remission Program,” for information on existing tuition remission programs.

(8/03)