I have not run into an issue with an organization not sending a W-2. If the W-2 form is not mailed by January 31, the church is out of compliance with the IRS requirements. The W-3 form and Copy A of all W-2 forms must be postmarked to the IRS by February 28. A penalty can be assessed by the IRS for every form that is filed late. The only formal recourse an employee would have is to report the employer to the IRS. Filing without a W-2 would in essence do this as well. I would suggest discussing this with the governing board or the finance committee so they understand the potential issues this could create for the church.
This content is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. "From a Declaration of Principles jointly adopted by a Committee of the American Bar Association and a Committee of Publishers and Associations." Due to the nature of the U.S. legal system, laws and regulations constantly change. The editors encourage readers to carefully search the site for all content related to the topic of interest and consult qualified local counsel to verify the status of specific statutes, laws, regulations, and precedential court holdings.