Is Church benevolence of a new van taxable?

Our Church has a severly handicapped downs syndrom young adult. He can not walk or talk. His mother has to lift him in and out of his wheel chair. The church membership would like to buy a used $35,000 wheel chair equipped van for his family. His single mother can not personally afford to purchase the van. How should this be structured to avoid a tax occurrence for the mother and to avoid jeporadizing the Church's tax exempt status? The mother is not an employee of the Church and the request for donation has been made for contributions specifically to the "John Doe Van Fund".