UCAR Travel Policies and U.S. Government Officials

UCAR is required to submit the IRS tax return form 990, regulations section 4946 (c), at the end of every fiscal year for UCAR supported travelers. In order to meet the filing requirements for the 990 return please read the definition of the individuals who qualify in section 4946 (c) below. If you can answer 'Yes' to any of the items below, during your time of UCAR supported travel, please inform your JOSS contact.

U. S. Government Officials

A. Holds an elective public office in the executive or legislative branch of the U.S. Government,

B. Is appointed by the President to an office in the executive or judicial branch of the U.S. Government,

C. Holds a position in the executive, legislative, or judicial branch of the U.S. Government which is listed in schedule C of rule VI of the Civil Service Rules for which compensation is at least equivalent to the lowest step of a GS–16,

D. Holds a position under the U.S. House of Representatives or Senate as an employee with gross annual compensation at a rate of $15,000 or more,

E. Holds an elective or appointive public office in the executive, legislative, or judicial branch of a State, possession of the United States, any political subdivision of such State or possession or the District of Columbia and whose gross annual compensation is at a rate of $20,000 (P.L. 99–514 changed the rate of compensation from $15,000 to $20,000 for compensation received after December 31, 1985.) or more, or

F. Holds a position as personal or executive assistant or secretary to any of the above described U.S. government officials.

Please Note: Indian tribal officials are considered government officials.