Hi J.,
I lost my 8 year old son about two years ago so I can relate to your friend's overwhelming pain. Please feel free to share my contact info if they need someone to talk to. Here's a website that tells the whole story: www.jfcfoundation.org.
If they have other children, I highly recommend the WARM place in Fort Worth (www.thewarmplace.org). It really helped our whole family to deal with our grief.
When James died, it was Christmas time so the PTA moms came and decorated our house for us, collected toys for our remaining son so he would have a Christmas and brought food. All of these gestures just said "I love you" to us and were much appreciated.
I think raising funds for a charity that means so much to them is a great idea. I'm sure there are some websites out there that can help; just google "fundraising".
Above all, just be there for them, now and in the future. Remember to send a card on the child's birthday and on the anniversary of his death. Many times we flock to grieving friends at the time of the tragedy and then go on with our lives, while for them the wounds are still very fresh for a long time to come. It can be a very lonely feeling. Let them know from time to time that you are thinking of them and their son and praying for them.
One other thing that some co-workers did was to have a tree planted in James' honor in a park near our house. I visit that tree all the time when I want to have some quiet time alone with God and with James. Every time I go there I remember their thoughtfulness.
God bless you for wanting to help this family in their time of need!
M.
www.GoodHealthMadeSimple.com/M.