You posted your query in the Education section. Yet you state the grant was for a business. What does this have to do with education? More details on that may help readers with providing you the information you seek.
Also, since you mentioned a 1065, that means the business is either a partnership or a multi-member LLC. Which is it? Are all partners living breathing humans? I ask, because it's perfectly possible for a partner to be another business, which would be a non-living, non-breathing owner in the partnership.
