If ARRL wasn't damaged by the pandemic, they should pay it back, otherwise, they're profiting at the tax payers expense. I'm not eligible for covid payments as an individual taxpayer, but if I were, I'd consider it a welcome tax rebate. Not so, for an undamaged "charity" which suffered no financial harm, and let's be honest, it's easy to be "charitable" with someone else's money. It's an undeserved windfall for many businesses, but as a longstanding member of ARRL I believe a decision to keep the money is somewhat sleazy. That's my opinion and everyone is welcome to his/her own opinion. YMMV.