Compliance Calendar By Dates

January February March April June 
July August September October December

Many of the descriptions herein have been adapted from the Catholic University of America's office of General Counsel's Compliance Calendar.

Bi-Weekly & Monthly Compliance Requirements

Tennessee Reporting of New Hires

42 U.S.C. § 653A; TN Code § 36-5-1104

Employers must report newly hired and re=hired employees to the state directory within 20 days of the hire date. If multiple reports are filed electronically within the same month, they must be no less than 12 days and no more than 16 days apart. Thus, the reports should be filed bi-weekly throughout the year.

Tennessee Bi-Weekly Controlled Substances Data base

TN Code § 53-10-304

Meharry is required to report all dispensing of any Schedule II, III, IV, and V controlled substances to the Tennessee Department of Commerce and Insurance by the 10th and 25th of each month (covering the 16th - last day of the month by the 10th of the next month and the 1st - 15th by the 25th of that month.)


January

Higher Education Act of 1965 as amended (See also, July)

20 U.S.C. § 1011f 

By January or July 31 of each year, whichever is sooner depending on the time of the gift, a postsecondary institution must file a disclosure report about ownership or control by, or contracts with or gifts from foreign sources. The institution shall file a disclosure report with the Department of Education for gifts and contracts of $250,000 or more received within a calendar year. 

Tuition Payment Credit Reporting Requirements

26 U.S.C. § 6050S; 26 CFR 1.6050S- 2T

An institution or insurer must furnish a statement to each individual for whom it is required to file a Form 1098-T, on or before January 31 of the year following the calendar year in which payments were received, or amounts were billed, for qualified tuition and related expenses, or reimbursements, refunds, or reductions of such amounts were made

Student Loan Interest Reporting

26 U.S.C. § 6050S; 26 CFR 1.6050S-3 and 26 CFR 1.6050S-4T (see 67 Fed. Reg. 20901 final and temporary regulations)

Lenders, including most colleges and universities that participate in the Perkins Loan Program or operate institutional loan programs, must report student loan interest payments to the IRS on or before February 28, or March 31 if filed electronically. The required statement to all persons who made student loan interest payments must be sent to the payor on or before January 31 of the year following the calendar year in which the interest payments were received. 

Program Participation Agreements and IPEDS

20 U.S.C. § 1094(a)(17); 34 C.F.R. § 100.6; 29 C.F.R. §§ 1602.48-50

As part of the program participation agreements signed in connection with financial aid, an institution must complete surveys conducted four times a year as a part of the Integrated Postsecondary Education Data System (IPEDS) or any other Federal postsecondary institution data collection effort, as designated by the Secretary, in a timely manner and to the satisfaction of the Secretary. Filing the required IPEDS forms also fulfills certain reporting requirements under Titles VI and VII and the ADA.

The Controlled Substances Act of 1970

21 U.S.C. 827; 21 CFR § 1304.33

Reporting obligations for those registered to m nufacture and distribute controlled substances. By Jan. 15th of every year, file reports with data on the stocks of each controlled substance on hand by close of business on Dec. 31 of prior year. Manufacturing transaction reports are also to be filed by Jan. 15th for prior calendar year.

Acquisition/Distribution reports shall be filed every quarter not later than the 15th day of the month succeeding the quarter for which it is submitted.

Internal Revenue Code: W-2 Forms

26 CFR § 31.6051-1

By Jan. 31 of the year succeeding the calendar year in which wages were paid to an employee, the employer must furnish the tax return copy and the employee's copy of Form W-2.

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February

Occupational Safety and Health Act of 1970 (OSHA)

29 U.S.C. § 654; 29 CFR 1904.32

Employers with 11 or more employees must post, from February 1 to April 30, a summary of the total number of job-related injuries and illnesses that occurred in the prior calendar year. Required to post the annual totals of the information contained on the right-hand portion of OSHA Form 300, "Log and Summary of Occupational Injuries and Illnesses. The form is to be displayed wherever notices to employees are usually posted. Download the form from the OSHA website.

Tuition Payment Credit Reporting Requirements

26 U.S.C. § 6050S; 26 CFR 1.6050S- 2T

Form 1098-T must be filed with the IRS by February 28 (or March 31, if filed electronically) of the year following the calendar year during which payments were received. The proposed regulations requiring filing Forms 1098-T on magnetic media impose no additional reporting or record keeping and only prescribe the method of filing information returns that are already required to be filed.

Student Loan Interest Reporting

26 U.S.C. § 6050S; 26 CFR 1.6050S-3 (see 67 Fed. Reg. 20901 final and temporary regulations)

Under I.R.C. § 6050S lenders, including most colleges and universities that participate in the Perkins Loan Program or operate institutional loan programs, must report student loan interest payments to the IRS. This is done by filing Form 1098-E, which must be filed with the IRS on or before February 28, or March 31 if filed electronically. The required statement to all persons who made student loan interest payments must be sent to the payor on or before Jan. 31 of the year following the calendar year in which the interest payments were received. The statement may simply be a copy of Form 1098-E.

Return of Information as to Payments to Employees

26 CFR § 1.6041-2

Employers must file Form W-2 for wages paid to each employee from whom income, social security or Medicare taxes were withheld or income tax would have been withheld if the employee had claimed no more than one withholding allowance or had not claimed exemption from withholding on Form W-4. Anyone required to file Form W-2 must file Form W-3 to transmit Copy A of Forms W-2. The employer must file these forms with the IRS by Feb. 28, or March 31 if filed electronically. Copies B, C and 2 must be furnished to the employee by Feb. 1st.

Effective Period of Withholding Exemption Certificate

26 CFR § 31.3402(f)(4)-2

A Form W-4 filed by an employee expires on February 15th of the year following the year in which the Form W-4 was given to employer. The employer must now begin withholding for any employee who previously claimed an exemption, but has not given the employer a new Form W-4 for the current year. If the employee does not give the employer a new Form W-4 (see December), withhold tax as if the employee is single, with zero withholding allowances.

PHS Annual Report on Possible Research Misconduct

Once established, institutions maintain their assurance by filing the Annual Report on Possible Research Misconduct (between January 1 and March 1 each year), submitting their policy for responding to allegations of research misconduct for review when requested by ORI, revising their policy when requested by ORI to bring the policy into compliance with the PHS regulation, and complying with the PHS regulation. See The Office of Research Integrity web page on this compliance requirement.  

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March

Emergency Planning and Community Right-to-Know Act (EPCRA)

42 U.S.C. §§ 11021 and 11022; 40 CFR §370.21 and 370.25

By March 1st of each year, the owner or operator of any facility which is required to prepare or have available a material safety data sheet for a hazardous chemical under OSHA shall prepare and submit an emergency and hazardous chemical inventory format the appropriate local emergency planning committee; the state emergency response commission; and the fire department with jurisdiction over the facility.

Tuition Payment Credit Reporting Requirements

26 U.S.C. § 6050S; 26 CFR 1.6050S- 2T

Form 1098-T must be filed with the IRS by February 28 (or March 31, if filed electronically) of the year following the calendar year during which payments were received. The proposed regulations requiring filing Forms 1098-T on magnetic media impose no additional reporting or record keeping and only prescribe the method of filing information returns that are already required to be filed.

Student Loan Interest Reporting

26 U.S.C. § 6050S; 26 CFR 1.6050S-3 (see 67 Fed. Reg. 20901 final and temporary regulations)

Under I.R.C. § 6050S lenders, including most colleges and universities that participate in the Perkins Loan Program or operate institutional loan programs, must report student loan interest payments to the IRS. This is done by filing Form 1098-E, which must be filed with the IRS on or before March 1, or March 31 if filed electronically. The required statement to all persons who made student loan interest payments must be sent to the payor on or before Jan. 31 of the year following the calendar year in which the interest payments were received. The statement may simply be a copy of Form 1098-E.

Return of Information as to Payments to Employees

26 CFR § 1.6041-2

Employers must file Form W-2 for wages paid to each employee from whom income, social security or Medicare taxes were withheld or income tax would have been withheld if the employee had claimed no more than one withholding allowance or had not claimed exemption from withholding on Form W-4. Anyone required to file Form W-2 must file Form W-3 to transmit Copy A of Forms W-2. The employer must file these forms with the IRS by March 1, or March 31 if filed electronically. Copies B, C and 2 are due to the employee by Feb. 1st.

Form 1042/1042-S Filing and Information Returns

26 USCS § 871; 26 CFR 1.146-1

Form 1042-S is used to report all non-employee payments to non-resident aliens and payments to nonresident employees who claim exemptions from federal income taxes due to a tax treaty. (The taxable portion of payments to nonresident employees are reported on IRS Form W-2 in January.)

The institution must file Form 1042, and copies of all Forms 1042-S with the IRS by March 15 of the calendar year following the year in which the income was paid. In addition, Form 1042-S must be sent to each recipient of an amount subject to reporting by March 15 of the calendar year following the year in which the income was paid.

Employee Retirement and Income Security Act (ERISA)

29 USC § 1024; 29 CFR § 2520.104a-5; 29 CFR § 2520.104b-10

The administrator of an employee benefit plan must file a form 5500 within 210 days after the close of the plan year. Thus, if the plan year is the same as the calendar year, and ends Dec. 31, then the filing deadline is July 31 of the next year. An extension of the filing deadline of up to two-and-a-half months can be obtained by using form 5558. If the plan year and tax year are the same, and you obtain an extension for filing the institution's tax return, then the deadline for the 5500 is automatically extended as well.

A summary annual report must be sent to each plan participant and beneficiary receiving benefits within nine months of the end of the plan year. If the institution obtains an extension for filing the 5500, the extension for distributing is extended to two months after the filing of the form 5500. See the TIAA-CREF ERISA 5500 Calendar for due dates and extension dates based upon when your plan year ends.

Program Participation Agreements and IPEDS

20 U.S.C. § 1094(a)(17); 34 C.F.R. § 100.6; 29 C.F.R. §§ 1602.48-50

As part of the program participation agreements signed in connection with financial aid, an institution must complete surveys conducted as a part of the Integrated Postsecondary Education Data System (IPEDS) or any other Federal postsecondary institution data collection effort, as designated by the Secretary, in a timely manner and to the satisfaction of the Secretary. Filing the required IPEDS forms also fulfills certain reporting requirements under Titles VI and VII and the ADA.

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April

Teacher Education Program Reporting Requirements

20 U.S.C. § 1027 (f)

Universities must report annually to their state government and the public the pass rate on state teacher certification examinations taken by their graduates. The reporting deadline is April 1.

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June

Hazardous Materials Transportation Act of 1994

49 USCS § 5108; 49 CFR § 107.608

Each person who transports or causes to be transported hazardous material shall file annually a complete and accurate registration statement on DOT Form F 5800.2 not later than June 30 for each registration year. Each registration year begins on July 1 and ends on June 20.

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July 

The Student Right to Know Law: Information on Completion or Graduation Rates

20 U.S.C § 1092; 34 CFR §§ 668.41 and 668.45

The disclosure date is July 1 following 150% of the normal time for completion/graduation from its programs. Completion of the Graduation Rate Survey (GRS) (part of IPEDS reporting done in March -April meets the reporting requirements of the Student Right to Know Law). 

Program Participation Agreements and IPEDS  

20 U.S.C. § 1094(a)(17); 34 C.F.R. § 100.6; 29 C.F.R. §§ 1602.48-50

As part of the program participation agreements signed in connection with financial aid, an institution must complete surveys conducted as a part of the Integrated Postsecondary Education Data System (IPEDS) or any other Federal postsecondary institution data collection effort, as designated by the Secretary, in a timely manner and to the satisfaction of the Secretary. Filing the required IPEDS forms also fulfills certain reporting requirements under Titles VI and VII and the ADA. 

Higher Education Opportunity Act of 2008 and ISBN Textbook Provision  

Effective July 1, 2010 (to the maximum extent feasible) each school shall disclose the International Standards Book Number ("ISBN") and retail price for required and recommended textbooks and supplemental materials for each course listed on the schedule (posted on the web or printed course schedule). If no ISBN is available, the institution may provide the textbook's author, title, publisher, and copyright date. If the disclosure is not practical for a certain text, a designation of *to be determined* can be noted. Written course schedules should indicate where on the university web page this info will be posted. HEOA encourages schools to disseminate information regarding book rentals, used textbooks, buy back programs, and alternative delivery programs or other cost saving strategies. Schools shall make available to the college bookstore, upon request, the most accurate information regarding the course schedule for the next academic period and for each course offered, the information described above, the number of students enrolled in such course, and the maximum enrollment for each class. 

Voter Registration Provision in Higher Education Amendments of 1998
 
Pub. L. No. 105-244, 112 Stat. 1581 (1998) and 20 U.S.C. § 1094(a)(23)(A)

In states with a voter registration requirement, the institution must request voter registration forms from the state 120 days prior to the deadline for registering to vote and make the forms "widely available" to each student enrolled in a degree or certificate program and physically in attendance at the institution. This requirement may be satisfied by providing students with a link to state online registration forms. This requirement applies to all primaries and elections for federal office and state gubernatorial elections.

Higher Education Act of 1965 and Higher Education Amendments of 1998  
20 U.S.C. § 1011f (see also January)

By January or July 31 of each year, whichever is sooner depending on the time of the gift, a postsecondary institution must file a disclosure report about ownership or control by, or contracts with or gifts from foreign sources. The institution shall file a disclosure report with the Department of Education for gifts and contracts of $250,000 or more received within a calendar year.

Employee Retirement and Income Security Act (ERISA)

29 USC § 1024; 29 CFR § 2520.104a-5; 29 CFR § 2520.104b-10

The administrator of an employee benefit plan must file a form 5500 within 210 days after the close of the plan year. Thus, if the plan year is the same as the calendar year, and ends Dec. 31, then the filing deadline is July 31 of the next year. An extension of the filing deadline of up to two-and-a-half months can be obtained by using form 5558. If the plan year and tax year are the same, and you obtain an extension for filing the institution's tax return, then the deadline for the 5500 is automatically extended as well.

A summary annual report must be sent to each plan participant and beneficiary receiving benefits within nine months of the end of the plan year. If the institution obtains an extension for filing the 5500, the extension for distributing is extended to two months after the filing of the form 5500. See the TIAA-CREF ERISA 5500 Calendar for due dates and extension dates based upon when your plan year ends.

Toxic Substances Control Act

15 USCS § 2607; 40 CFR 761.180

A written annual document log of the disposition of PCBs and PCB items must be prepared for each facility by July 1, covering the previous calendar year (January through December). The written annual report, which summarizes the records and annual document log shall be submitted to the EPA Regional Administrator by July 15th of each year.

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August  

Campus Security Act of 1990

20 U.S.C. § 1092(a)(1)(O) and § 1092 (f)(5) and 34 C.F.R. § 668.46 and § 668.41

The Campus Security Act requires colleges to report campus crime statistics and security measures to all students and employees by October 1 of each year. The annual security report must also be submitted to the Secretary of Education (over the internet) each year, by Oct. 15th of each year.

The Family Educational Rights and Privacy Act of 1974 (FERPA)  

20 U.S.C. § 1232g(e); 34 CFR § 99.7 and distribution also referred to in 20 U.S.C. § 1092(a)

Each educational agency or institution shall annually notify students currently in attendance, of their rights under FERPA. Notification of these rights concurrent with fall registration is suggested, as the student needs to be notified of his/her opportunity to place a hold on release of directory information. 

Program Participation Agreements and IPEDS  

20 U.S.C. § 1094(a)(17); 34 C.F.R. § 100.6; 29 C.F.R. §§ 1602.48-50

As part of the program participation agreements signed in connection with financial aid, an institution must complete surveys conducted as a part of the Integrated Postsecondary Education Data System (IPEDS) or any other Federal postsecondary institution data collection effort, as designated by the Secretary, in a timely manner and to the satisfaction of the Secretary. Filing the required IPEDS forms also fulfills certain reporting requirements under Titles VI and VII and the ADA. See the IPEDS summary of HEO changes in Reporting for IPEDS 2009-2010. New data will be made available on the College Navigator website by August 2009. See also the NAICU Calendar of new Reporting Requirements.

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September  

Voter Registration Provision in Higher Education Amendments of 1998
 
Pub. L. No. 105-244, 112 Stat. 1581 (1998) and 20 U.S.C. § 1094(a)(23)(A)

In states with a voter registration requirement, the institution must request voter registration forms from the state 120 days prior to the deadline for registering to vote and make the forms "widely available" to each student enrolled in a degree or certificate program and physically in attendance at the institution. This requirement may be satisfied by providing students with a link to state online registration forms. This requirement applies to all primaries and elections for federal office and state gubernatorial elections.

Disclosure of Fire Safety Statistics and Safety Measures 

Section 485 of the Higher Education Opportunity Act of 2008; 20 USC §1092(i)

The institution must annually report to the Department of Education statistics regarding any fires that may have occurred in campus housing by October 15th of each year. An annual report summarizing fire safety measures and procedures and fire statistics for campus housing must be made available to students and prospective students by October 1 of each year. 

Emergency Response Policies and Procedures as required by HEOA 2008 

Institutions are required to disclose emergency response policies and evacuation procedures in the annual security report, which must be available by October 1 of each year.

Campus Sex Crimes Prevention Act  

Pub. L. No. 106-386 and 42 U.S.C. § 14071j and 20 U.S.C. § 1092(f)(1)(I)

Notification may be accomplished by adding a statement to the annual security report required by the Campus Security Act. Suggested deadline of October 1 of each year to coincide with Annual Security Report.  

General Provisions Relating to Student Assistance Programs (Program Participation Agreements):

Financial Aid and Institutional Information  

20 U.S.C. §§ 1092(a) and 1094; 34 C.F.R. §§ 668.42 and 668.43 et seq

The institution must publish and make readily available to current and prospective students information on the entire Federal, State, local, private and institutional financial assistance programs available to students who enroll at the institution. Institutional information must also be made available as well. Students must receive annual notice of the availability of this information. No deadline specifically enumerated, but typically occurs before the end of September. 

Missing Student Notification Policy and Procedures 

20 USC §1092 (j)

Any institution participating in a Title IV federal student financial aid program that maintains on campus housing facilities must establish a missing student notification policy and related procedures for those students who live in on campus housing and who have been missing for 24 hours. Students must receive an annual notice of this policy and procedures. No deadline is specifically enumerated, but typically occurs before the end of September. 

The Drug-Free Schools and Communities Act Amendments of 1989 

20 U.S.C. § 1011i and 34 C.F.R. § 86.100

The institution is required to annually distribute to students and employees the institution's standards of conduct with respect to illegal drugs and alcohol, a description of the applicable legal sanctions and health risks; as well as availability of drug and alcohol counseling available to employees and students. The disclosure must also include a statement on sanctions the institution will impose for violation of the standards of conduct. No deadline is specifically enumerated, but typically occurs before the end of September. 

Program Participation Agreements and IPEDS  

20 U.S.C. § 1094(a)(17); 34 C.F.R. § 100.6; 29 C.F.R. §§ 1602.48-50

As part of the program participation agreements signed in connection with financial aid, an institution must complete surveys conducted as a part of the Integrated Postsecondary Education Data System (IPEDS) or any other Federal postsecondary institution data collection effort, as designated by the Secretary, in a timely manner and to the satisfaction of the Secretary. Filing the required IPEDS forms also fulfills certain reporting requirements under Titles VI and VII and the ADA. The Fall data collection typically opens in September and closes in October.

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October

Missing Student Notification Policy and Procedures

20 USC 1092 (j)

Any institution participating in a Title IV federal student financial aid program that maintains on campus housing facilities must establish a missing student notification policy and related procedures for those students who live in on campus housing and who have been missing for 24 hours.

(Section 485 of the Higher Education Opportunity Act of 2008) 20 USC 1092(i) Report to Secretary of Education

The statistics set forth in the above linked page must be reported to the Secretary of Education on an annual basis. At this point in time, the format for reporting the statistics has not yet been established. 

Campus Security Act of 1990

20 U.S.C. § 1092(a)(1)(O) and § 1092(f)(5) and 34 C.F.R. § 668.46 and § 668.41

The Campus Security Act requires colleges to report campus crime statistics and security measures to all students and employees by October 1 of each year. The annual security report must also be submitted to the Secretary of Education (over the internet) each year, by Oct. 15th of each year.

See the new reporting requirement effective Fall 2010 listed above, as collection should begin a year in advance if format has been provided.

The Drug-Free Schools and Communities Act Amendments of 1989

20 U.S.C. § 1011i and 34 C.F.R. § 86.100

Annual distribution to students and employees the institution's standards of conduct with respect to illegal drugs and alcohol, a description of the applicable legal sanctions and health risks; as well as availability of drug and alcohol counseling available to employees and students. Must also include a statement on sanctions the institution will impose for violation of the standards of conduct. The law does not mandate a particular date for distribution, but suggested distribution is to make this information part of the Annual Security Report distribution of which is required by October 1st of each year.

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December  

Program Participation Agreements and IPEDS  

20 U.S.C. § 1094(a)(17); 34 C.F.R. § 100.6; 29 C.F.R. §§ 1602.48-50

As part of the program participation agreements signed in connection with financial aid, an institution must complete surveys conducted as a part of the Integrated Postsecondary Education Data System (IPEDS) or any other Federal postsecondary institution data collection effort, as designated by the Secretary, in a timely manner and to the satisfaction of the Secretary. Filing the required IPEDS forms also fulfills certain reporting requirements under Titles VI and VII and the ADA. The Winter collection typically opens in December and closes in January.

U.S. Tax Code: Withholding exemption certificates

26 C.F.R. § 31.3402(f)(2)-1(c)(3).

The employer is required to request a withholding exemption certificate from each employee, but if the employee fails to furnish such certificate, the employer shall consider that employee a single person claiming no withholding. On or before December 1 of each year, every employer should request of each employee a newly completed withholding exemption certificate for the ensuing calendar year.

Internal Revenue Code: Tuition Payment Credit Reporting Requirements

26 CFR § 1.6050S-3 and 26 C.F.R. § 301.6109

If the institution does not have a record of the individual's correct TIN, then it must solicit the TIN on or before December 31.

Occupational Safety and Health Act of 1970 (OSHA)

29 U.S.C. § 654 and 29 CFR 1904.32

By Dec. 31 of each calendar year, the employer must review the OSHA 300 Log to verify entries, create an annual summary of injuries and illnesses, and certify the summary, which must be posted no later than Feb. 1 of the following year and kept in place until April 30.

[1] This law applies to general and special elections for federal office (defined in Section 301(3) of the Federal Election Campaign Act of 1971, 2 U.S.C. § 431(3), as the office of President or Vice President, or of Senator or Representative in, or Delegate or Resident Commissioner to, the Congress) and the election for governor or other chief executive within such state.

 [2] This law applies to general and special elections for federal office (defined in Section 301(3) of the Federal Election Campaign Act of 1971, 2 U.S.C. § 431(3), as the office of President or Vice President, or of Senator or Representative in, or Delegate or Resident Commissioner to, the Congress) and the election for governor or other chief executive within such state.

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