The large ($500 or more) donors were places like the Rotary Club, Garden Club, our state (she's going to out of state school so a check was sent to her, she qualified for this because of her major), a professional organization her dad belongs to, and her brother's employer. I don't know, does the last one count as employer assistance if it's not her employer? That one was the largest one, and is being applied to spring tuition since she turned the check over to the school. She also turned the smallest check of the ones I mentioned (the one from the professional organization) over to the school, it will also be applied to spring tuition.
Which leads me to another question - do I have to pay the spring tuition before the end of 2022 because the checks were issued and I presume cashed (though by the university, not her) in 2022? If I don't, would those be considered taxable? Or because they are being held by the university, and would be included on the 2023 1098-T, do we just ignore the fact they were received in 2022? This is why I assumed the donors (especially the biggest one, her brother's employer) would be issuing some sort of 1099, so they could write the scholarships off on their taxes.
