A. We are not aware of any basis for treating a pianist as contractor labor. Recently, the American Guild of Organists published a salary survey of organists performing in religious institutions. At the bottom of the salary survey, the Guild observed that, according to IRS guidelines, the majority of organists working for religious institutions were properly classified as employees. See http://www.agohq.org/profession/salary.htm. We do not believe that the pianist should be treated any differently than an organist.