If this is for the benefit of the employees then it belongs on line 24.
Line 24. Employee Benefit
Programs
Enter contributions to employee benefit
programs not claimed elsewhere on the
return (for example, insurance or health
and welfare programs) that are not an
incidental part of a pension, profit-sharing,
etc., plan included on line 23.
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-pdf/i1120.pdf">https://www.irs.gov/pub/irs-pdf/i1120.pdf</a>
