A stipend is a form of salary, such as for an internship or apprenticeship. It is often distinct from a wage or a salary because it does not necessarily represent payment for work performed; instead it represents a payment that enables somebody to be exempt partly or wholly from waged or salaried employment in order to undertake a role that is normally unpaid (e.g. a magistrate in the United Kingdom) or , or which cannot be measured in terms of a task (e.g. members of the clergy).
Stipends are usually lower than what would be expected as a permanent salary for similar work. This is because the stipend is complemented by other benefits such as accreditation, instruction, food, and/or accommodation. Some University Graduate schools make stipend payments to help students have the time and funds to earn their academic degree (i.e. master's and doctoral degrees). Universities usually refer to money paid to graduate students as a stipend, rather than as wages, to reflect complementary benefits. Some schools give stipend for any degree. Stipendiary is to receive a stipend.
Stipends may be used by non-profits or organizations working with oppressed, or other less-represented groups of people such as youth. These organizations may stipend youth at a higher rate than local minimum wage rates, or living wage, to empower them to enter the workforce. This type of stipend normally lasts for less than a year.
In some Catholic jurisdictions and parishes, a Mass Stipend is a payment made by members of the church, which is generally nominal, to a priest for saying a Mass, that is a Mass not done in his normal course of work. It is considered simony to demand payment for a sacrament, and thus, stipends are seen as gifts.