Should the church send a Form 1099-MISC to interns who worked for the summer?
If the interns received more than $600, then Forms 1099-MISC must be issued. Apparently, the interns were treated as independent contractors. They will be subject to self-employment tax for social security and Medicare.
Most churches determine that interns are short-term employees subject to standard FICA tax withholding and matching by the church. In these cases, Forms W-2 are issued and the interns owe no additional social security or Medicare tax.