The focus of this recommendation is to ensure that a strict tagging model for funding information within the metadata of the article (or a sub-article) is provided in the XML for machine-readable reuse, although this doesn’t preclude also using a looser, mixed content tagging model within descriptive text that might appear in, for example, an acknowledgment section of an article.
Also accessible via https://jats4r.org/funding. Note that this version supersedes version 1.1 published in October 2020.