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Level 5
June 25, 2021
Question

Funds paid for member's funeral

  • June 25, 2021
  • 1 reply
  • 18 views

 A non-profit Little League association paid $5,124 for the funeral of one of their members. Can this be entered on line 10 of the 990-EZ, "Grants and similar amounts paid", even though technically it was not a grant, but simply benevolence?

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1 reply

qbteachmt
Level 15
June 25, 2021

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.

Don't yell at us; we're volunteers
gfpstaxesAuthor
Level 5
June 25, 2021

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

 

qbteachmt
Level 15
June 25, 2021

Yep.

Don't yell at us; we're volunteers