Non-Profit Organization

[CasualChat]

Is anyone here familiar with non-profit organization tax requirements?

Case:

A church fellowship takes donation from members and use it for the activity expenses. What filing or reporting requirements does the fellowship have?

Also, the fellowship donates to a pastor who uses the donation for his mission activities. Is there any filing or reporting requirement for it?

Thank you for the help.

[Bees Knees]

A religious organization generally has no IRS reporting requirements.

Exceptions:

• The organization engages in unrelated business activities.
• The organization pays employees.
• The organization pays independent contractors to perform services.

[CasualChat]

A religious organization generally has no IRS reporting requirements.

Exceptions:

• The organization engages in unrelated business activities.
• The organization pays employees.
• The organization pays independent contractors to perform services.

Thank you.

As for the pastor, since he is not a 'charitable organization' but he is taking 'donation' from the fellowship, is there reporting requirement on his part? Does the fellowship have to give him a Form 1099-misc or something?

[Bees Knees]

If he is submitting expenses to the church for reimbursement, there is no reporting.

If he is under a vow of poverty and receives a small stipend for doing volunteer work, there is no reporting.

If he is being paid by the church to do the work, he gets a 1099 or W-2 from the church.

If he receives a gift with no strings attached (meaning he would do the same work with or without the gift), there is no reporting.