Should contributions to an individual be reported on a 1099 at year end?

We collected money for a local family. Should that money be reflected on a 1099 misc. income form and given to the head of that household at the end of the year. Should a 1099 be issued anytime our church gives benevolence funds to individuals over $600?

2Comments

gifts

SSandi

added to 1099-misc:
It would depend on a few things, the main 2 are:

1)If the receiver of the gift provides ANY service (board members, musicians, Sunday school teachers, janitor, etc) see IRS Pub 15 series

2)the amount given see IRS Pub 950

With a side note:if any are employees (such as pastor & their family) than it would be added to the W-2

*giving to church Pastors & members could cause problems for the church and should be researched before hand to make sure you don't loose you tax exempt status*

Hope this helps,
Prayers

Benevolence Payments Not Taxable to Recipient....Usually

VVickey

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