Other financial discussions

Thank you, Patricia, appreciate the reply.  You said I can report my expense (which would be the same amount of the grant paid to another party) on another 1099-NEC, but I don't have another 1099-NEC.  If I'm paying tax on the grant amount as ordinary income, I suppose it doesn't matter what was done with, correct?  It's not like I'll get a deduction for applying it to the purpose of the grant.  Or, do I misunderstand?