by Larry Goodale
(Wapate, WA, USA)
If an older minister from a different state comes and preaches a few meetings for our local church, is the love gift, that the people gave the church to give to him needing a 1099, if it's over $600?
1Comments
Love Gifts for Guest Speakers
VVickey
Yes. The IRS considers those "love gifts" payment for services render and if the church gives them $600 or more "collectively" in the calendar year...you MUST file and send them a 1099-NEC.