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Form 1099 for Non-profit?

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Question:

 If a church sends periodic payments (mission contributions) to an unincorporated non-profit, is the church required to send the entity a Form 1099-MISC, even if they are a non-profit? Our church sends Form 1099's to tax exempt entities that we support if their W-9 shows they are not a corporation. Is that wrong?

 Answer:

 The IRS instructions for Form 1099-MISC state: "File Form 1099-MISC, Miscellaneous Income, for each person to whom you have paid during the year at least $600 in rents, services (including parts and materials), prizes and awards, [and] other income payments ... to an individual, partnership, or estate (my emphasis)."

 Payments to non-profit organizations are considered to be payments to corporations, not to individuals. Accordingly, no Form 1099-MISC filing is necessary.
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