missionary donations

If a church donates $600 or more to a missionary and as requested checks are made payable for example to "John Smith Missionary" and the funds are used for missionary work is the church required to issue a Misc 1099 to the missionary?

Comments for missionary donations

Click here to add your own comments

Missionary Funding
by: Jon

Can a church pay a missionary out of the general fund if there is not enough money to pay him for the month from the missions account?

Missionary Donations
by: Anonymous

Unless the name "John Smith Missionary" has been incorporated or registered as its own 501(c)3, then you would issue a 1099-M.

I am a full-time missionary serving overseas, and donations for our work go through a mission organization. Supporting churches do NOT have to issue a 1099 when it is written to another organization. However, when our mission organization forwards those funds to us to utilize on the field, they issue us a 1099 at the end of each year because we are looked at as independent contractors (not employees).

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 Church Accounting FAQs.