love offering for the pastor or payroll?
(Lumberton, NC, USA)
every month the pastor of our small church receives $200 as a love offering. the pastor does not receive a w2 from the church nor is on any type of payroll. as our church is small, i am the secretary/treasurer with 2 assistants. should we be giving a 1099misc? or putting this in "payroll"? Also we recently started paying a church member to clean the church every month. He gets $125 monthly. Should he also get a 1099 and be added to a "payroll"? They are the only two people in our church who receive any type of compensation.