Guest Speaker Receiving Love Offerings Only

by Pete Hillebrandt
(The Woodlands Texas)

Question regarding guest speakers and love offerings:

I am Treasurer of our Church. Our Board has agreed that this year Guest Speakers would be paid based on Church Love Offerings from the members.

Checks would be made out to our church and we would count the total love offerings of cash and checks and issue One Church Check to the Guest Speaker less airfare and lodging.

The Net Revenue effect would be zero. Will this present a problem by giving the Guest Speaker a Church Check for the Net?

Also.

I only gave members a deduction for Love Offerings given to our pastor. Because Love Offerings to other pastors who are not affiliated with our church I never gave them a deduction for outsiders.

Is that wrong? I feel if the members want to give to an outside speaker that is strictly their choice. He would still have to claim them as income and we would not have to send him a 1099.

Since our pastor is directly affiliated with our church I give them the deduction. Is that okay?

Also.

Do you have resources available in keeping up with the IRS guidelines related to all church activities? I would be more than willing to pay for them. I just need a source to go to to make sure I am incompliance of everything the government is throwing at us.

Pete
Treasurer
The Shepherds House Church

Comments for Guest Speaker Receiving Love Offerings Only

Click here to add your own comments

Love Offerings for Guest Speakers
by: Vickey

Regarding first question: Will this present a problem by giving the Guest Speaker a Church Check for the Net?

No...just be aware that the love offerings will be considered taxable income for your guest speakers.

If you pay a guest speaker $600 of more throughout the year, you are required to send them a 1099, so I would have each one complete a W-9 and keep on file.

Second question regarding charitable contribution receipts:

You cannot issue charitable contribution receipts to anyone if their donation was specified for an individual. See this page. Doesn’t matter is it was for the pastor or a guest speaker.

Third question: Resources for keeping your church IRS compliant.

I highly recommend 2 books:

Zondervan 2011 Church and Nonprofit Tax and Financial Guide

and

Richard Hammer's Book: 2011 Church & Clergy Tax Guide

Click here to add your own comments

Join in and write your own page! It's easy to do. How? Simply click here to return to Love Offerings.