One of my clients is a not-for-profit that received government assistance and would like to use this money to give stipends to individuals that are going to job training put together by a union, who will then be given a job by the union upon completion of the training. The payments further the exempt purpose of the not-for-profit and therefore the stipends are allowed as expenses, the question is, does this need to be reported as taxable income by the individuals that receive the stipends? The stipends are not for service and these individuals are not employees or members of the not-for-profit, so I don't think it is taxable, but I cannot find any guidance on this issue. Thanks.