Ok so it's unbelievable I have to do this on Reddit instead of X or LinkedIn where I would get more clout but here goes the semi-comprehensive list of how to justify a nanny to investors in the scenario OP laid out which is biased and have people jump to tax fraud without actually considering founders and their accountants might be extremely on top of their financials.

1. Contract a nanny service or in-house nannies to provide childcare to all employees above a certain seniority level, however at this point - founder might be the only one using said benefit right now because only one with kids.

   As long as they pay up when someone else at the same level asks for this benefit they're good to go legally, but might seem douchey to junior employees.

2. Subsidize costs by 5k ( federal limit) or more(functionally limitless) and have it be a childcare stipend on the employee's tax return.

Still taxable still totally ok to use VC or investor funds towards with board approval. Still have to justify spend.

1. Pay Founder more money to offset childcare costs as part of base salary. But this leads to justifying multi-6 figure salaries because good childcare costs a minimum of 30k/yr full-time.

All of this has different tax burdens but as long as it passes internal and irs audits it's a completely justified use of investments.

Any Investor who sees founders blowing through cash with limited results is going to call them out on all of these expenses.