"Love Offerings" for Guest Speakers, Singers, Musicians, Pastor's Birthday

by David
(North Carolina)

I am trying to get a handle on how to properly process and record donations/contributions received through special offerings specifically designated for either a needy church member, a guest speaker (e.g., revival pastor), guest singers, guest musicians or for our Pastor's birthday or annual trip to the Holy Land.

From what I understand from other articles and comments here, IRS regulations do not allow such contributions to be deductible to the donor or in some cases reportable income to the recipient.

There is still a question though of whether 1099s should be issued to certain recipients of such donations/contributions, primarily recipients who received offerings for services provided (e.g., guest speakers, musicians, etc.).

I have also heard somewhere that guest speakers, musicians, etc. should or usually provide some sort of IRS form (maybe a W-9) so the church can properly issue a 1099 for their "service" or performance.

Question 1 - Are designated contributions for a needy church member or family deductible by the donor? (I'm thinking 'no')

Question 2 - Are designated contributions for guest speakers, singers, musicians deductible by the donor? (Again, I'm thinking "no" because it is designated).

Question 3 - Are designated contributions reportable income by the needy member or family and therefore require the issuance of a 1099-MISC? (I'm thinking "no" because it was not for services rendered and not solicited),

Question 4 - Are designated contributions reportable income by guest speakers, musicians, etc. and therefore require issuance of a 1099-MISC? (I'm thinking "yes" because it was for services rendered)

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