A church rented space from another church last year. Should it request a completed Form W-9 and issue Form 1099-MISC?
We have written similar blog posts on this topic in the past (listed below), but we figured it was a good time for a review.
Payments from one 501(c)(3) organization to another 501(c)(3) organization are not subject to Form 1099-MISC reporting. The 2015 Instructions for Form 1099-MISC state that "payments to a tax-exempt organization" are exempt from reporting a Form 1099-MISC.
The following are typical examples of payments of $600 or more by a church which are subject to reporting a Form 1099-MISC:
- Rent paid to an individual (non-corporation)
- Payments for services rendered by individuals who are not employees (e.g. janitorial service, facilities, snow removal, guest speakers)
- Support sent directly to missionaries
Form 1099 for Payments to Other Ministries
Form 1099 for Non-profit?
Form 1099-MISC Rental Payment Reminders
Churches Issuing Form 1099-MISC to Landlords