AboutHarvey Mechanic Expertise Federal tax issues of nonprofit 501(c)(3) public charities only. Establishing and maintaining legal requirements for such non-profit organizations in the United States, including Internal Revenue service filings and requirements. I will not be working on this free forum to answer question about Nonprofit's Unrelated Business or how to fill out forms. This forum is only for legal questions about a specific nonprofit asked by members or those otherwise directly effected by the specific nonprofit organization.
Experience I have been practicing law and especially the law of nonprofit organizations since 1990 when I was admitted to the New York Bar.
Expert: Harvey Mechanic Date: 5/9/2008 Subject: Non-profit Foundation College scholarship regulations
Question Our K-12 public school district non-profit foundation offers several college scholarships to local graduating high school seniors each year. Is it legal for our organization to issue the scholarship award check in the name of the individual student recipient or are we required to send the award check to the college or university to be placed in the student's tuition account?
Answer You may give the check to the student. By the way, if yours is a 501(c)(3) organization then you should have filed or should soon file with the IRS the Scholarships Schedule H of the IRS Exemption Application evidence needed as on page 24 of Publication 557
at
www.irs.gov/pub/irs-pdf/p557.pdf
Harvey Mechanic
Attorney At Law
Harvey108@hotmail.com
