Preload music on music player for patients considered personal non-commercial use?

So, our Music Therapy and Patient Representatives through our Foundation want to purchase iTunes cards to buy music to pre-load iTunes music on iPods. Is this legal or do we need to do a Business Agreement with a Music Sales company (like Pandora for Business) for patients to listen to music individually in their rooms? It would be separate players playing separate tracks. I already assume each player would have to have their own Apple ID as I know you cannot simultaneously play music from the same account. Music Copyright sometimes is a huge gray area when dealing with public use, just want to do things as correct, but as cheap as possible.