Question:
My company has 24 to 25 employees year round, we have an employee who has been out a lot for a non work related illness can we offer her FMLA?

Answer:
Because of the size of your company you aren’t obligated by FMLA to offer her any time off other than what you have designated available through your policies. If you want to allow this person time from work you are welcome to do so, though keep in mind that you might set a presidence in your action. Perhaps this employee is a good employee and one you want to keep around, so you work with them and help them through this tough time, then when another employee comes to you with the same situaion you should be willing to make the same accomodations for this other employee too.
You might consider offering the employee their full allotment of Vacation/PTO then if they are unable to come back inform them that they can reapply when they are able to return to full duty work. Some states such as California have laws that allow leave time for certain situations, if your employee is based in one of these states check with your local office to see what is available to offer this employee.