Hey all. We are a nonprofit doing financial empowerment in NYC. We just started working with employers, and we're trying to launch a new phone app to help lower-income employees manage cash flow. To encourage new users, we'd like to offer $25 to people who use the app for three weeks.

Should we be concerned about taxes here? Could this be perceived as a "bonus" or other taxable payment/income by the IRS? Does the delivery method matter? Does it matter who ultimately pays them (us or the employer)? Anything else we should know?

Thanks!