VA-Affiliated Nonprofit Research and Education Corporations
In 1988, Congress passed 38 USC §§7361-7368, legislation that allowed VA medical centers to establish state chartered nonprofit research corporations (NPCs), forming a unique partnership that dramatically broadened VA's ability to accept private and non-VA public funds to support VA's research program and work-related training for VA staff.
The National Association of Veterans’ Research and Education Foundations (NAVREF), a membership organization for nonprofit research and education corporations has compiled information intended to facilitate understanding of these foundations.
Information of particular interest to sponsors of clinical research studies can be found on the NAVREF website.
Facts (based on 2017 NPC annual reports)
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83 operational NPCs
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Annual Revenues: $258.7 million
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Annual Expenditures: $259.1 million
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Expenditures must document relatedness to VA research or approved education activities
Oversight for the NPCs is provided by:
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Congress
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Internal Revenue Service
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Department of Labor
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State and local government agencies
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VA Inspector General
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VA Comptroller General
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VA Office of General Counsel
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Federal agencies and regulations governing research and education
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VA handbooks specific to the nonprofits as well as research and education, human resource management, safety, conduct and ethics, etc.
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Board of directors including the medical center director, chief of staff and associate chiefs of staff for research and education.
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Certified public accountant (CPA) and guidance promulgated by the American Institute of Certified Public Accountants
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CPA Auditor and regulations of the Federal Accounting Standards Board
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Office of Management and Budget (OMB) and regulations contained in various OMB Circulars