Can a non for profit donate to another non for profit, how do I show this on a tax return?

Question

I have a small incorporated non for profit who grosses about 130,000 a year and donated about 1,000 to a local church. There is only one director, should I show this as his personal donation or is there somewhere on the tax return to show this donation?? Or should I show it as a regular deductions??

Answer 1

If the tax exempt made the donation you cannot assign it to the director.

On the 990, your tax-exempt's purpose would dictate where the donation would be listed.