by Madeline
(Pennsylvania)
We have recently had a retired woman join our congregation. She used to play the piano at a church that she used to attend. She has begun to play the piano on Sunday mornings for our church.
Our Pastor wants to take a love offering for her once a month to help offset the gas that she uses in her car to get to church.
This seems like a gray area because she isn't considered an employee - mainly a volunteer playing the piano on Sunday morning, however, with the love offering being taken on a monthly basis for her service - does this make her an independent contractor or would she be considered an actual employee - would the church have to issue her 1099's at the end of the year if the amount taken up by the church and given to her is more than $600?
3Comments
payment direct to volunteer from individuals
SSandi
gifts?
AAnonymous
piano player
SSandi
If she want's the income have her fill out a W-9 so you can issue her a 1099 at the end of the year. I believe she would be a independent contractor unless she meets the IRS requirements (Vicki has a section under clergy/minister-look left and scroll down- or go to IRS.gov)
Money collected specified for her would not be deductable for the giver unless you create a "music" fund(or something general like that)for the donors to give to.
The church would also have to have a policy to state how much can be given (a cap)with a provision funds are availible. With the understanding the account may be used for any "music" ministry.
Hope this helps!
Prayers