The Public Interest Law Center’s Summer Funding Program (Program) provides guaranteed funding for all 1st and 2nd year JD students who complete 10 weeks of summer employment with a qualifying public interest organization. Participants must also satisfy all program requirements by specified deadlines.
The two sources of funding for the Program are Federal Work Study (FWS) and NYU School of Law grants. The assignment of funding sources is done by OSFS. Students may not select their funding source.
Students do not need to have received financial aid (e.g., loans, scholarships) during the school year to be eligible for FWS. Students selected to receive FWS are required to complete additional documentation and meet with the School of Law’s Office of Human Resources.
FWS is subject to federal, state, and local tax withholdings, as well as FICA (social security and Medicare) deductions. As a result of these taxability issues, FWS awards are increased from the base award amounts to accommodate for the taxes and deductions. OSFS uses an average amount (based on historical data) to calculate the increase. Thus, there will be differences in the net award amounts between FWS recipients, depending upon individual situations.
Grant funding is awarded to students who are otherwise ineligible to receive FWS. However, a grant (unlike FWS) is considered fellowship income by the IRS. As a result, NYU does not report a grant as income to the IRS and does not deduct taxes or make withholdings from grants. Students receiving a grant must individually determine the taxability of the award based on their personal situation. Grants made to international students are subject to the terms of relevant international tax treaties and will be adjusted pursuant to the requirements thereof. Students with questions about IRS treatment of grant funding should refer to IRS Topic 421.