Compliance Calendar
This calendar is not meant to be a comprehensive compliance calendar; rather, it aims to highlight important reporting deadlines for institutions of higher education.
January
Tuition Payment Credit Reporting Requirements
26 U.S.C. § 6050S; 26 C.F.R. 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.
Bloodborne Pathogens Standard (BPS) Control Plan Review
29 C.F.R§ 1910.1030
The bloodborne pathogens standard (BPS) protects workers who come in contact with blood or potentially infectious material in the course of their job duties. Under federal law, an employer is required to provide employees with a workspace that is free from recognized hazards and to follow occupational safety and health standards (i.e. BPS).
Internal Revenue Code W-2 Forms and other wage statements
26 C.F.R. § 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.
Student Loan Interest Reporting
26 U.S.C. § 6050S; 26 C.F.R. 1.6050S-3 and 26 C.F.R. 1.6050S-4 (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 pay or on or before January 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.
Program Participation Agreements and IPEDS
20 U.S.C. § 1094(a)(17); 34 C.F.R. § 100.6; 29 C.F.R. §§ 1602.48,49,50
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 reporting schedule for the most recent dates which occur throughout the year.
Internal Revenue Code: W-2 Forms
26 C.F.R. § 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.
Semi-Annual Foreign Gift Disclosure
20 U.S.C. § 1011f
When gifts from and contracts with a single source that have an aggregate value of $250,000 or more during a single calendar year, the institution shall file a disclosure report with the Secretary on January 31 or July 31, whichever is sooner.
Hawaii Compliance Express Filing
HRS §103D-310(c)
Under Hawaii law, BYU-Hawaii must provide proof of compliance with regulations from several state agencies in order to receive a contract worth $2,500 or more with state and and county government entities in Hawaii. Agreements with local government entities would include agreements with cities and local high schools. Compliance is accomplished through the Hawaii Compliance Express website. There is no mandated time frame associated with this activity. The last update was January 11, 2022, so we recommend the update be completed in the first week of January of each year.
Common Rule
42 U.S.C. § 289 ; 45 C.F.R. pt. 46
The purpose of the Common Rule is to protect the rights of the human subjects of [biomedical and behavioral] research. These rights generally include the right to consent, the right to not be subjected to undue risk, and the right to fair selection for research participation. The Common Rule also requires applicable institutions to establish an Institutional Review Board (IRB) to ensure that any individual participating as a human research subject is afforded these rights. The Common Rule also provides that “each IRB must renew its registration every 3 years." Additionally, the IRB generally must “conduct continuing review of research” one or more times each year, with the exact frequency depending on the magnitude of risk involved.
February
Duties Of Employer and Employees- Occupational Safety and Health Act of 1970 (OSHA)
29 U.S.C. § 654; 29 C.F.R. §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 C.F.R. 1.6050S- 2
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.
Access period: Statements furnished on a Web site must be retained on the Web site through October 15 of the year following the calendar year to which the statements relate (or the first business day after such October 15, if October 15 falls on a Saturday, Sunday, or legal holiday). The furnisher must maintain access to corrected statements that are posted on the Web site through October 15 of the year following the calendar year to which the statements relate (or the first business day after such October 15, if October 15 falls on a Saturday, Sunday, or legal holiday) or the date 90 days after the corrected statements are posted, whichever is later.
Effective Period of Withholding Exemption Certificate
26 CFR § 31.3402(f)(4)-2
A Form W-4 filed by an employee expires on February 15 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.
March
Emergency Planning and Community Right-to-Know Act (EPCRA)
42 U.S.C. §§ 11021 and 11022; 40 CFR § 370.21- 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 form at the appropriate local emergency planning committee; the state emergency response commission; and the fire department with jurisdiction over the facility.
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 February 1.
Hawaii Post-Secondary Education Authorization Program (HPEAP) Report
HPEAP FAQs ; HPEAP Fee Schedule
Every other year (even years) the Sate of Hawaii requires the university to complete and submit the "Hawaii Post-Secondary Education Authorization Program" (HPEAP) report and pay a $19,000 fee in order to continue to operate an institution of higher education in the state. The required information should be uploaded to the DCCA website by March 1 every other year (even years).
Program Official Verification
PDSO/DSO Annual Verification
As a federal information system, the Student and Exchange Visitor Information System (SEVIS) is subject to the Federal Information Security Management Act (FISMA). The act requires an annual verification that all users who access a federal system have both the business need and the authorization to access the system. The annual verification period is from December 2, to March 2. To comply with FISMA, Principal Designated School Officials (PDSOs) and Responsible Officers (ROs) must annually verify that every PDSO, Designated School Official (DSO), RO, and Alternate Responsible Officer (ARO) who has access to SEVIS:
1. Is still regularly employed by the organization and continues to be the designated PDSO, DSO, RO, or ARO.
2. Requires continued access to SEVIS. Note: Only PDSOs and ROs can submit the verification in SEVIS.
See: NAFSA Manual 6.C.1.3
SEVP Biennial Recertification-Initial Notice
8 C.F.R. §214.3
To continue as a sponsor of the F-1 Student Exchange Visitor Program, the university is required to file a completed petition for SEVP recertification before the certification expiration date, which is two years from the date of its previous SEVP certification or recertification expiration date. Note: PDSOs are also required to submit an update to the school's approved Form I-17 when the school's certification information changes. PDSOs must update the Form I-17 within 21 days of the change, as required by 8 CFR 214.3 (g) and (h). A certification expiration date notice is sent 180 days before the two-year deadline for filing for recertification.
April
Program Participation Agreements and IPEDS
20 U.S.C. § 1094(a)(17); 34 C.F.R. § 100.6; 29 C.F.R. §§ 1602.48, 49, 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.
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.
May
Internal Revenue Code: Filing Form 990
26 U.S.C § 6033 and 26 CFR § 1.6033-2
Exempt organizations who do not fall under a statutory exception must file an annual return with the Internal Revenue Service. The return must be filed on or before the 15th day of the fifth calendar month following the close of the institution's fiscal year.
June
No reporting deadlines given for this month.
July
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 December 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.
Annual Report for all J-1 Sponsors for the Exchange Visitor Program
22 CFR 62.15
All J-1 sponsors must submit an annual report generated from SEVIS along with a narrative of the year. Sponsors must submit an annual report to DoS. The report must be filed on an academic calendar, or fiscal year, as stipulated on the program's designation or re-designation letter. BYU Hawaii runs on an academic calendar meaning that the report is due to DoS: July 31;
See 22 CFR 62.15 for what must be included in the report.
Semi-Annual Foreign Gift Disclosure
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.
August
Veterans Affairs School Certification Training
School Certifying Official Handbook
Section 305 of the Harry W. Colmery Veterans Educational Assistance Act of 2017, also known as the “Colmery Act,” requires the Department of Veterans Affairs (VA), in consultation with the State Approving Agencies (SAAs), to develop and administer required training for School Certifying Officials (SCOs) at Covered Educational Institutions effective August 1, 2018.
Mayette Fonoimoana is our VA School Certifying Official
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 told what information the student has identified as directory information and 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, 49, 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.
September
Annual Copyright Disclosure
34 C.F.R. §668.43(a)(10)(i)
Annual Copyright Disclosure to Student Body. Federal regulations require the university to provide a "[s]tatement that explicitly informs its students that unauthorized distribution of copyrighted material, including unauthorized peer-to-peer file sharing, may subject the students to civil and criminal liabilities. This notice is provided annually via the university's Student Bulletin.
Constitution Day Educational Program
36 U.S.C. § 106
An educational institution that receives Federal funds shall hold an educational program on the U.S. Constitution on September 17 of the year for the students served by the institution. Each year on September 17, each federally funded educational institution must hold an educational program to communicate to its students the significance of the U.S. Constitution and the rights explained therein. If September 17 falls on a weekend or holiday, an institution may hold its Constitution Day program either the week prior to September 17 or the week after. The U.S. Department of Education has not made specific regulations or requirements as to what should be included in such a program; however, the department does provide several resources to help educational institutions effectively fulfill the Constitution Day program requirement.
SEVP Biennial Recertification
8 C.F.R. §214.3
To continue as a sponsor of the F-1 Student Exchange Visitor Program, the university is required to file a completed petition for SEVP recertification before the certification expiration date, which is two years from the date of its previous SEVP certification or recertification expiration date.
Program Participation Agreements and IPEDS
20 U.S.C. § 1094(a)(17); 34 C.F.R. § 100.6; 29 C.F.R. §§ 1602.48, 49, 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.
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. No deadline specifically enumerated, September 1 is suggested. BYU–Hawaii provides Federal Aid information at https://financialaid.byuh.edu/federal-financial-aid-programs.
Higher Education Opportunity Act of 2008 and ISBN Textbook Provision
20 U.S. Code § 1015b
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 print 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, buyback 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.
October
Jeanne Clery Disclosure of Campus Security Policy and Campus Crime Statistics Act (Clery Act)
20 U.S.C. § 1092(a)(1) (O ) and § 1092 (f) (5) and 34 C.F.R. § 668.46 and § 668.41
The Clery Act requires colleges to report campus crime statistics, campus safety policies and procedures, security measures, and campus fire safety statistics and information, to all students and employees by October 1 of each year. The annual security statistics must also be submitted to the Secretary of Education (over the internet) each year, by October 15 of each year.
Program Participation Agreements and IPEDS
20 U.S.C. § 1094(a)(17); 34 C.F.R. § 100.6; 29 C.F.R. §§ 1602.48,49,
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 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 1 of each year.
November
Annual Report of Identity Theft Prevention Program
16 CFR§ App. A. VI.(b)(1)-(2)
The university should prepare an annual report on the compliance and effectiveness of the Identity Theft Prevention Program. The university must address material matters related to the Program including: effectiveness of the policies and procedures addressing identity theft, service provider arrangements, significant incidents of identity theft, and recommendations for material changes to the Program.
Annual Certification of Racial Nondiscrimination - Form 5578
Rev. Proc. 75-50, 1975-2 C.B. 587, § 4.06 (1983)
To maintain their tax exempt status, organizations that operate tax-exempt private schools must provide to the Internal Revenue Service an annual certification of racial nondiscrimination using Form 5578. BYU-Hawaii must file the Form 5578 annually by the fifteenth day of the fifth month after the end of its calendar year; hence, by May 15 of each year for BYU-Hawaii. Note: BYU-Hawaii may request an automatic six-month extension of time to file Form 990T and the related Form 5578. by using Form 8868, Application for Extension of Time to File an Exempt Organization Return. An extension of 6 months (November 15) is allowed for a tax year.
Voter Registration Forms
20 U.S.C. § 1094(a)(23)(A)
The voter registration provision in the HEA requires that, for general and special elections for federal office, and elections for governor, the university is to make a good faith effort to request voter registration forms from the state 120 days prior to the deadline to vote and make the forms "widely available" to each student enrolled in a degree or certificate program and physically in attendance at the school. The institution shall be considered in compliance with this requirement for each student to whom the institution electronically transmits a message containing a voter registration form acceptable for use in the State in which the institution is located, or an Internet address where such a form can be downloaded, if such information is in an electronic message devoted exclusively to voter registration. The university must distribute voter registration forms for all general and special elections for federal office and all elections for state governor.
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, 49, 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.
Hawaii DCCA Annual Report
HRS §414-431
Brigham Young University–Hawaii is organized as a 501(c)(3) Nonprofit Organization under the laws of the State of Utah. It is also registered with Hawaii’s Department of Commerce and Consumer Affairs (DCCA) as a Post-Secondary Education Program and as a Foreign Nonprofit Corporation. As a Foreign Nonprofit Corporation (foreign in the sense it is not a Hawaii corporation), the university is required to submit an annual filing with the state in order to transact business in the state. The university’s annual report is due on or before December 31 of each year “and shall reflect the state of the company’s affairs as of October 1 of the year when filed.”
Archaeological Monitoring Letter
Haw. Code R. § 13-279-5
A monitoring report, prepared by an archaeologist who meets state requirements must be submitted for monitoring of any areas that meet State Historic Preservation Division (SHPD) requirements. BYU-Hawaii uses Scientific Consultant Services, Inc. (SCS) to perform the state required monitoring of archaeological sites on campus. BYU-Hawaii has submitted a consolidated Archaeological Monitoring Plan that covers the entire campus and informs SHPD when monitoring of a particular area begins and ends. SCS also is required to provide, by December 31st of each year, an annual letter informing SHPD where monitoring occurred and if there were any significant findings.
A list of federal laws applicable to institutions of higher education can be found at the Higher Education Compliance Alliance.