You may want to ask that the memorial funds apply for Employer Identification Numbers (EINs) through the IRS (which does not charge a fee).

It can be obtained using their online form or by phone (800-829-4933) (which results in a new EIN usually within an hour of application), or by fax or mail (can take a few weeks but may be more convenient for some customers). The online version of the EIN application specifically includes a category for a “Memorial or Scholarship Fund” (found if the “View Additional Types, Including Tax-Exempt and Governmental Organizations” option is selected in the first screen). The other application methods may not specifically list “Memorial Fund.” (For example, on the written application, an applicant would have to write in “Memorial Fund” under the “Other (specify)” category.)