2021年综合拨款法案(法案), 由特朗普总统于12月27日签署, 2020, provides a new COVID-19 relief package including over $22 billion for the 高等教育 Emergency Relief Fund (HEERF).
Of this emergency funding, 89% is to be provided for public and private non-profit institutions. 拨款7.5% are provided for historically black colleges and universities, 以及少数族裔bet9平台游戏机构. 3% of the funds are to be allocated to for-profit institutions and the last 0.5% of funds are reserved for institutions determined to have the most unmet needs stemming from the COVID-19 pandemic.
Both non-profit and for-profit institutions will receive their funds based on the following criteria, which is similar to the allocation method set by the CARES Act:
- 37.5% based on full time equivalent enrollment students and 37.按学生总数的5%计算, each who receive Pell Grants and who were not exclusively enrolled in distance learning prior to COVID-19.
- 11.5% based on full time equivalent enrollment students and 11.按学生总数的5%计算, each who do not receive Pell Grants and who were not exclusively enrolled in distance learning prior to COVID-19.
- 1% based on full time equivalent enrollment students and 1% based on total students, each who receive Pell Grants and who were exclusively enrolled in distance learning prior to COVID-19.
至于资金的使用, institutions of higher education are again required to provide a portion of the funding to students. The student portion will need to be in the same amount (not percentage) as required to be provided by the CARES Act for emergency financial aid. 各院校可将其部分用于下列用途:
- 帮助支付因COVID-19而产生的费用, 比如收入损失, 用于向远程教育过渡的技术, 教员培训和工资.
- Student support activities authorized by the 高等教育 Act of 1965 (HEA) that address needs related to COVID-19.
- Grants to students for student’s cost of attendance or other emergency expenses incurred related to COVID-19 such as tuition, 食物, 住房, 医疗保健或儿童保育.
该法案还规定了如何不使用救济. 这包括登记前招聘的承包商, 营销或招聘, 捐赠基金, 与体育设施有关的资本性支出, 宗派指令, 宗教崇拜, executive and senior administrator salaries or bonuses and similar executive benefits.
As was the first round of HEERF funding, the relief funds will be available through the U.S. 教育部(USDE.) The announcement of specific allocations to schools has been posted to the USDE website and can be found here: http://www2.ed.gov/about/offices/list/ope/314a1allocationtableheerfii.pdf
One caveat of the Act’s funding is a 50% reduction of funding allocations to institutions of higher education who paid excise 税 on their endowment during 2019, 根据IRC第4968条. Additional restrictions on expenditures of the relief funds also applies to these institutions.
If you have any questions regarding the impact of The Consolidated Appropriations Act of 2021 on your institution, please reach out to our not-for-profit and higher education experts.