A church rents its facility from a individual. Does it need to issue a Form 1099-MISC to its landlord?
The instructions for Form 1099-MISC require that rent payments be reported in Box 1. Only "trades or businesses need to report rent payments. Personal payments are not reportable. ... Nonprofit organizations are considered to be engaged in a trade or business and are subject to these reporting requirements."
The instructions offer the following exceptions that may apply to churches in some situations. "Some payments are not required to be reported on Form 1099-MISC, although they may be taxable to the recipient. Payments for which a Form 1099-MISC is not required include:
Generally, payments to a corporation
Payments for merchandise, telegrams, telephone, freight, storage, and similar items
Payments of rent to real estate agents"