love offering for the piano player

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?