Benevolence is not a tax term nor a not-for-profit program for a Little League operation. If they are 501(c)(3), nothing is supposed to benefit a single member directly. If they are covered under group exemption, I would contact their parent organization and ask for guidance.

It would be helpful if they had raised and used funds earmarked for this event.

This one can get messy.

By Parent Organization, you mean like "Little League International" ?

Yep.

What does "one of their members" mean? A player, a coach, umpire, director?

I was mistaken about the details, but now I've got the story. The death was of a 3 or 4 year old girl who came to a game. A bottle rolled under a car and the girl went to retrieve it and the car moved and killed her.  Does that give some clarity as to where the expense goes. I don't believe it was anything formal like a lawsuit, the League just paid for part of the funeral expense.

That's good, then, to clarify it's not a member. Also, it's over $5k, so you are going to need Schedule O. This assumes they paid the family; or, they paid the Funeral Director operation? Or? And paid for Funeral, not Burial costs?

$5,000 was paid to the funeral home and there was also a flower arrangement purchased for $124.

So you're saying I can put this on line 10 even though it's not technically a grant? How would I describe it on Schedule O?

"$5,000 was paid to the funeral home and there was also a flower arrangement purchased for $124."

Then you don't need Sched O for this, for Feds. From Form 990-EZ instructions:

"List on Schedule O (Form 990 or 990-EZ) each grantee organization or individual to whom the organization made grants (or paid similar amounts) in excess of $5,000 during the organization's tax year."

"I can put this on line 10 even though it's not technically a grant?

It is not programmatic, so I think I would use line 16. Somewhere I have a Form = Line = Chart of Accounts reference, but cannot find it right now. I would control this with UCOA 7050, if that helps.

The flowers would be non-program supplies. And your State might have different financial reporting limits for needing to provide details.

Ha! I found it. It was provided to me by United Way; they have Form 990, 990EZ, OMB A-122, and United Way of America Accounting Guide, all columns as cross-referenced. I see the 7XXX expenses are still identified as personnel related direct assistance (that's grants, scholarships and specific assistance to/for/on behalf of members) and that's Line 10. Line 16 is Other, and includes "business" expenses (not management and admin, and not programmatic).

Here's a similar reference table:

http://help.sage50.na.sage.com/en-us/2017/sage50us/Content/GL01/the_unified_chart_of_accounts_and_fo...

Thanks, that makes sense. Although I'm still concerned because that's not part of their "mission statement," so to speak. It's certainly a defensible position though.

It turns out I have to fill out Schedule O to have an amount on line 10 of the 990-EZ if I want to e-file it. I don't understand what it is asking for when it asks for the "Class of Activity"

Can anyone help me with this?

Why are you back to Line 10? You did not pay the family nor the dead person, right?

"$5,000 was paid to the funeral home"

Here's how we left it:

"identified as personnel related direct assistance (that's grants, scholarships and specific assistance to/for/on behalf of members) and that's Line 10. Line 16 is Other, and includes "business" expenses (not management and admin, and not programmatic)."

Was this spectator also a member?