Accountability Matrix – T

The Compliance Accountability Matrix provides information on compliance requirements and their handling at Mines. By expanding a compliance area, the user will see a brief description of the area, the general requirements included in that area, and the primary office responsible for compliance. If you have a question about compliance in an area that is not listed on this page, please contact the Compliance Office.

Tax Matters

Compliance Area	Tax Matters
Area Description	Issues relating to the University’s federal and state tax status, the compilation and filing of tax returns, and other matters with tax implications.
Compliance Topics	Accountable Business Expense Plan Automobile Mileage Rates Benefits Plans – IRS Requirements Bond Covenants Deferred Compensation Plans Donations – Substantiation and Disclosure Provisions Educational Assistance Programs Exempt Organization Tax Returns Federal and State Payroll Tax Withholding and Reporting Lobbying Restrictions and Disclosure Requirements Non-qualified Deferred Compensation Non-Resident Alien Taxes, and Filing and Information Return Prizes and Awards to Employees Property Transferred to Employee as Compensation Quid Pro Quo Rules for Donations Reporting Receipt of Cash Greater than $10,000 Reporting Tuition Payment Credit Retention period for employment tax records Retirement Plans Sales Tax Exempt Purchases Sales Taxes – Collection and Payment Student Loan Interest Reporting Tax Laws for Exempt Entities Taxability of Meals and Lodging Furnished to an Employee Tuition/Educational Assistance Program Unrelated Business Income Taxes W-9 Collection and 1099 Reporting
Responsible Office	Controller
Responsible Person	Noelle Sanchez
Contact Phone	303-273-3528
Contact Email	nsanchez@mines.edu

Technology Development and Patents

Compliance Area	Technology Transfer
Area Description	Issues relating to the development and licensing of discoveries, inventions and technology, including the securing of patents for such inventions, the protection of intellectual property rights, and the commercialization of intellectual property.
Compliance Topics	Bayh-Dole Act Cooperative Research and Technology Enhancement Act of 2004 (CREATE Act) Intellectual Property Laws – Research data Leahy-Smith America Invents Act (AIA) Patent Accounting
Responsible Office	Vice President of Research and Technology Transfer (VPRTT)
Responsible Person	William Vaughan
Contact Phone	303-384-2555
Contact Email	wvaughan@mines.edu