Are payments to an LLC described as a "community grant" reportable on a 1099?


Is this information from the IRS helpful? I'm not sure whether the grant you mention, which appears to be charitable in nature, qualifies here:

A private foundation's grants to organizations are taxable expenditures, unless (1) the recipients are public charities, or (2) the foundation exercises expenditure responsibility with respect to the grant. Expenditure responsibility is not required, however, if the grantee organization meets the requirements for an exception under Influencing elections and carrying on voter registration drives
For this purpose, grants includes loans and program-related investments.

You don't say whether the recipient was a public charity or whether you have expenditure responsibility for the money. 

Please let me know if you'd like me to research this further.

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