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Continuing education for ministry leaders
Weekly Lessons, created and written by Richard R. Hammar, J.D., LL.M., CPA, give you a basic legal overview of essential topics based on staff or volunteer positions within a church.

Previous Lessons

Week of January 26

Returning Contributions

Week of January 19

Donations of Labor

This Week's LessonWeek of February 2

Completing Form 1099-MISC


This lesson focuses on the issue of Completing Form 1099-MISC. You can review the Executive Summary to obtain the key points or read the Weekly Lesson for a more thorough presentation of this topic. Start by completing the following interactive quiz to test your knowledge.

A church has two full-time pastors and three full-time lay employees. It also has two part-time custodians. Should these workers be treated as employees or self-employed by the church treasurer?

Weekly Quiz

Instructions Click on the correct answer for each of the following questions.

Executive Summary

Church treasurers must issue a Form 1099-MISC to every "non-employee" who is paid compensation of at least $600 during the year. In this week's lesson, we will review this important reporting requirement.

Weekly Lesson

In general

As a church treasurer, it is your responsibility to issue a Form 1099-MISC ...

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