<prompt> Human: A former colleague of mine came down with Stage IV Non-Hodgkins Lymphoma a couple of months back. I organized a fundraiser so employees could do a payroll deduction for a monetary donation, and the company would lump it all into one big check. This check is going to come from the company. Im concerned that the company I work at will have to pay taxes on this or the former employee will. Ive heard something about setting up a charity bank account in his name that he can draw from, but I have no idea what the best way to approach this would be. Any advice? Edit: Thank you all for the huge response! After speaking more with our finance department, it sounds like if they cut a check to the former employee, the company would have to give him a 1099 and it would be counted as income. Instead of cutting him a check, im going to work with him and his wife to set up a Gofundme account. I was able to speak to our CEO and he said hes alright with us not being able to deduct the donation from our taxes. Thank you all for the kind words and advice, I dont have much experience with this sort of thing. I just wanted to help a friend out and thankfully, so did many others at my work.Assistant: No advice on taxes, but you should see if your company is willing to match part or all of it. Human: They did match a portion of it. The company was able to put 2500 into the fund.  <response>: Mega karma to you for being such a great human being!! 