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Hello and thank you for your question.
This sounds like unrelated business income to your 501(c)(3). If so, it appears in a few places on the Form 990 / 990-T:
1) Form 990, Part I, Line 7a / 7b
2) Form 990, Part VIII, line 10 (column c)
3) Form 990-T, line 1
See IRC 511 and following for the tax on unrelated business income:
See also IRS Pub 598: https://www.irs.gov/publications/p598/
If you determine this is not an unrelated trade or business, then you would be ok reporting this on the Form 990, Part VIII, line 10, columns B or D as applicable.
Thank you again for your question.
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You asked if you could act as a third party and pass funds on without accounting for them as income first. No, you cannot do that. You would report as income then show as a disbursement.
Those third parties are showing it as income but then deducting it.
All accounting deals with all that comes in then shows all that goes out.