When conducting research with participants, federal regulations require that researchers obtain informed consent in a way that avoids pressure or undue influence (45 CFR 46.116). Offering incentives can sometimes affect a participant’s ability to freely decide whether to take part in a study. Participants should base their decision on the actual risks and benefits of the research, not just the compensation. Payments should be fair, and participants’ payment information should remain confidential to UMass accounting and finance officials. When reviewing research studies that offer compensation, the IRB follows these principles. The IRB evaluates potential issues with compensation, such as whether the amount could unduly influence or coerce participants. However, researchers should also be aware that additional laws and regulations govern how compensation or payments are distributed to participants. Please review the Controller’s Office Guidance on the rules that govern the disbursement of compensation for participants in human subjects research.