dissolving Non-Profit, NC

animal org, non-profit, north carolina going to dissolve in a few months. before we do though, we want to spend some of the money to help the animals in our area. the board agrees to start an emergency fund for the animals with local vets. can we buy? a service certificate???(proof of money spent?) from a local vet for the specific use of an emergency fund for the animals? this way, in our books, the money is spent? for income tax purposes? how can we accomplish this goal of helping the animals in emergency situations, for people who cant afford the service?