A: NSF response: Please see questions #10 and #14 in this NSF document: Frequently Asked Questions on Current and Pending Support PAPPG (NSF 20-1) These will address your questions. The text of the answers to questions 10 and 14 is included below.
Q: Mentoring of a trainee is an example of a time commitment that must be reported in current and pending support. There is a difference, however, between a time commitment and an activity that takes time. Should the latter be reported in current and pending support?
A: NSF response: An individual need not identify any mentoring activities in their current and pending support submission that take place as part of their regular appointment at the proposing organization. If an individual, however, receives in-kind support either directly or through their organization from an external source to support mentoring of undergraduate or graduate students, that in-kind support, including the time associated with such mentoring, should be identified in the individual’s current and pending support submission
Q: Do individuals serving as senior personnel need to disclose all postdoctoral fellows and graduate students who are individually funded through fellowships as in-kind support? For example, if a postdoctoral researcher is personally funded by a foundation, and the fellowship does not flow through the proposing organization, does this need to be disclosed as in-kind support?
A: NSF Response: The current and pending support information that must be provided is all planned, pending and current project and in-kind support that is either provided directly to the individual, or to the individual through their organization in support of that individual’s research endeavors. If the postdoctoral researcher is personally funded by a foundation or other organization, then the support of the postdoctoral researcher should not be submitted as part of the PI or co-PIs current and pending support submission.