The check from her brother's employer was definitely a scholarship, though it's only open to immediate family members of employees, it is a competitive scholarship with a limited number of recipients (4) each year, with an essay required. Employees are not eligible AFAIK, and it is different from the assistance that her brother gets when he takes a class. I think it did come from a foundation because during the ceremony they mentioned it was a legacy from the company's founder.
As far as handing the checks over counting as "paying" the tuition this year, I don't think the school plans on including that portion of the spring tuition in Box 1 of the 2022 1098-T. So we would have a mismatch between the QHEE and the scholarships. In fact, I specifically requested that these two scholarships be applied to spring tuition rather than refunding that amount to me (one came in 2 weeks after the fall bill was due, the other check was written a month and a half later! Then mailed to our home and she just picked it up at Thanksgiving and turned it in this week when the spring charges became visible on her account and we verified that the check she turned in at the end of August was credited.) because if they were all applied to fall, then we would not have had the full $4000 for the AOTC. So it does sound like I should pay the entire bill in December, so that the full academic year tuition is offset by the full academic year scholarships, and the difference is more than $4000. I'm sure since she is not expecting any outside scholarships in fall of 2023, and the one given directly from the school will not be increased (though she may lose it, or it may be reduced if she takes fewer than 15 credit hours), that we will have more than enough expenses to claim the AOTC for 2023 on the basis of that semester only.
