How are love offerings reportable by the church to the IRS...1099MISC?

by Tom
(Pocatello, ID, USA)

We have a God's Fund as a part of our deacons where payments are made to needy community members.

This is not a question of whether or not this is a charitable deduction for the donor.

It's a question of whether or not payments such as these (over $600/year) are reportable as income for the beneficiary to the IRS.

Some say it's reportable to the IRS on a 1099MISC and others say it isn't reportable to the IRS at all. It's hard to find answers to this question.

Reading instructions for the 1099MISC form, you could argue it both ways. What do you think?

Where do I look for the answer to this query?

Comments for How are love offerings reportable by the church to the IRS...1099MISC?

Click here to add your own comments

Jan 25, 2018
True Benevolence is NOT Taxable to the Receipient
by: Vickey

If the payments fit the guidelines of benevolence AND are handled properly...they are not taxable to the recipient and no 1099 would be filed. See more on this Benevolence Q&A page:

Here is another interesting article on that subject:

Another resource: IRS Pub 3833

Google "irs regulations benevolence"and you will find many good articles on the subject such as this one:

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 Earmarked Contributions.

If you want to DIY your payroll, I highly recommend you look at using Gusto! It is very user friendly and their support is awesome! Plus they know how to set up and maintain payrolls for churches and nonprofit organizations.

Note: I am a "partner" of Gusto, but as I have told you before ... I never recommend anything that we or our clients have not tried and love =)

Enjoy this page? Please pay it forward. Here's how...

Would you prefer to share this page with others by linking to it?

  1. Click on the HTML link code below.
  2. Copy and paste it, adding a note of your own, into your blog, a Web page, forums, a blog comment, your Facebook account, or anywhere that someone would find this page valuable.