Love Offering 1099M

[pstafford3]

A member of our church has a health issue that resulted in them not being able to work. This person plays piano and sings so they did a worship service one evening. The church took up a love offering for them. This is not a job for them and has not been done again. Is this considered a gift or is a 1099M required since the offering was over $600. Does anyone know?

[NeilZ]

A member of our church has a health issue that resulted in them not being able to work. This person plays piano and sings so they did a worship service one evening. The church took up a love offering for them. This is not a job for them and has not been done again. Is this considered a gift or is a 1099M required since the offering was over $600. Does anyone know?

The question is did the church contract with the person to lead worship?

The requirement for a 1099-MISC is:

Payments for services performed for a trade or business by people not treated as its employees. Examples: fees to subcontractors or directors and golden parachute payments.

If not, I would consider it a gift. That said, I would check with a CPA, perhaps someone who is a member of the congregation who is an accountant.

[pstafford3]

The church did not contract with him and from what I am reading it should be a gift but we are checking with CPA. Thanks