The University of Utah has certified and returned the Higher Education Emergency Relief Fund (HEERF) Certificate of Agreement to the U.S. Department of Education to access funding. Funds received under the HEERF student portion designated under the CARES, CRRSA, and ARP Acts (a)(1) programs have and will be used to provide emergency financial grants to students.

What is the CARES Act Higher Education Emergency Relief Fund?

The Coronavirus Aid, Relief, and Economic Security (CARES) Act set aside $30.75 billion for an Education Stabilization Fund. The Higher Education Emergency Relief Fund (HEERF) is one of four grant programs created under the stabilization fund to support K-12 schools and institutions of higher education. $14.25 billion of the $30.75 billion was allotted to the CARES Act HEERF.

For CARES Act HEERF I, the University of Utah will receive $9,362,665 to provide emergency financial grants to our students whose lives have been disrupted due to the coronavirus and are facing financial challenges. For CRRSA Act HEERF II, the U will receive $9,362,665. For ARP Act HEERF III, the U will receive $27,530,261.

Who is eligible?

Financial grants are intended to support the pressing financial needs of students who have incurred expenses related to the disruption of campus operations due to the coronavirus.

For HEERF I and HEERF II, students must meet the basic eligibility criteria for federal financial aid, as outlined under Section 484 in Title IV of the Higher Education Act of 1965, to be considered. The Free Application for Federal Student Aid (FAFSA) will be used to determine eligibility and need. An estimated 2,800 students may be eligible. For HEERF III, all enrolled students are eligible.

The U.S. Department of Education does not permit the distribution of HEERF I funds to international students, undocumented students, and non-matriculated students or students enrolled exclusively in online degree programs.

When will grants to eligible students be available?

The University of Utah recently received funding. We are working expeditiously to distribute the financial grants to students based on their eligibility and need while ensuring compliance with the Department of Education’s disbursement and reporting requirements.

How can students spend grant funding from the CARES Act?

Emergency relief funds are granted to support students faced with financial challenges resulting from the disruption of campus operations. Appropriate expenses include food, housing, course materials, technology, health care and child care.

How will HEERF emergency grants be distributed to students?

Funds from the first round of funding (a/k/a HEERF I or CARES I)

• Funds were distributed in one of three ways, although eligible students could receive funding under each of the three; eligible students had to be degree-seeking students who were eligible to receive Title IV aid and were not enrolled in a program of study delivered exclusively online:

1. • HEERF/CARES Book/Tech Grant: Eligible students with expenses related to the disruptions resulting from the COVID-19 pandemic submitted an emergency fund application; funding focused on students in need of funds for books and/or technology expenses during the Summer 2020 term
   • HEERF/CARES Student Emergency Fund: Eligible students with expenses related to the disruptions resulting from the COVID-19 pandemic submitted emergency fund application available during the Spring 2020, Summer 2020, and Fall 2020 terms
   • HEERF/CARES Need-Based Grant: Eigible students enrolled during the Spring 2020, Summer 20202, and/or Fall 2020 terms who had remaining unmet need as determined by subtracting the student’s nine-month EFC and the student’s base annual loan limit from the student’s nine-month cost of attendance

• Students receiving grants received their HEER/CARES funds through direct deposit. Students not enrolled in direct deposit received a check in the mail.

Funds from the second round of funding (a/k/a HEERF II or often referred to as CRRSA II)

• Funds were distributed in one of two ways, although eligible students could receive funding under both; eligible students had to be degree-seeking students who had a valid 2020-21 FAFSA on file and were enrolled during any of the following terms—Spring 2020, Summer 2020, Fall 2020, or Spring 2021:

1. • HEERF II/CRRSA II Student Emergency Fund: Eligible students with expenses related to the disruptions resulting from the COVID-19 pandemic submitted emergency fund application; available during the Spring 2021 and Summer 2021 terms
   • HEERF II/CRRSA II Need-Based Grant: Eligible students enrolled during the Spring 2021 term who had remaining unmet need at or exceeding $500 as determined by subtracting the student’s nine-month EFC and the student’s total gift aid from the student’s nine-month cost of attendance (COA-EFC-total gift aid = unmet need for HEERF II/CRRSA II Need-Based Grant); students who had EFC in the range that would be Pell-eligible received an additional, supplemental amount

• Students receiving grants received their HEERII/CARES II funds through direct deposit. Students not enrolled in direct deposit received a check in the mail.

Funds from the third round of funding (a/k/a HEERF III)

• Funds will be distributed in one of two ways; eligible students are any student who is enrolled during Fall 2021, including at any point during Spring 2020 through Fall 2021 terms

1. • HEERF III Student Emergency Fund: Eligible students with expenses related to the disruptions resulting from the COVID-19 pandemic may submit an emergency fund application; available during the Summer 2021 and Fall 2021 terms
   • HEERF III Need-Based Grant: Eligible students are scheduled to receive $500; if they demonstrate need (COA-EFC) based on the 2021-22 FAFSA, they will receive an additional $250 (for a total of $750); if they are Federal Pell Grant recipient, they will receive a further $250 (for a total of $1,000)

• Students receiving grants will receive their HEERF III funds through direct deposit. Students not enrolled in direct deposit received a check in the mail.

I am a student who received an emergency financial aid grant under sections 3504, 18004 or 18008 of the CARES Act for unexpected expenses, unmet financial need or expenses related to the disruption of campus operations on account of the COVID-19 pandemic. Can I include this grant in my gross income?

No. Emergency financial aid grants under the CARES Act for unexpected expenses, unmet financial need, or expenses related to the disruption of campus operations on account of the COVID-19 pandemic, such as unexpected expenses for food, housing, course materials, technology, health care or child care, are qualified disaster relief payments under section 139 of the Internal Revenue Code. This grant cannot be included in your gross income.

Students should consult their personal tax, legal, or accounting advisors before engaging in any transaction. Responses are prepared for informational purposes only and are not intended to provide, and should not be relied on for, tax, legal or accounting advice.

I received an emergency financial aid grant under the CARES Act and used some of it to pay for course materials that are now required for online learning because my college or university campus is closed. Can I claim a tuition and fees deduction for the cost of these materials, or treat the cost of these materials as a qualifying education expense for purposes of claiming the American Opportunity Credit or the Lifetime Learning Credit? 

No. Because the emergency financial aid grant is not includible in your gross income, you cannot claim any deduction or credit for expenses paid with the grant including the tuition and fees deduction, the American Opportunity Credit, or the Lifetime Learning Credit. See section 139(h) of the Internal Revenue Code.

Students should consult their personal tax, legal, or accounting advisors before engaging in any transaction. Responses are prepared for informational purposes only and are not intended to provide, and should not be relied on for, tax, legal or accounting advice.

If you have additional questions about CARES Act funds please fill out this form.