Jump directly to the content


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 June 7

Computer Policies

This Week's LessonWeek of March 10

Preparing Form 1099s


This week we turn our attention to preparing Form 1099s. Start by completing the following quiz. Then review the Executive Summary for the key points on this topic, or read the Weekly Lesson for a complete discussion of this topic.

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? Should a Form 1099 be completed for the entire staff? This lesson addresses such questions.

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 "nonemployee" 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


As a church treasurer, it is your responsibility ...

Join now to access this member-only content

Become a Member

Already a member? for full access.

Related ResourcesVisit Store

2020 Human Resource Bundle
2020 Human Resource Bundle
Your one-stop-shop for Human Resource knowledge.
2020 Financial Bundle
2020 Financial Bundle
Set the pace for your church's efficiency by solidifying your financial plan today. Effectively allocate church funds and set budgets.
2020 Church & Clergy Tax Guide
2020 Church & Clergy Tax Guide
Find comprehensive help understanding United States tax laws as they relate to pastors and churches.
12 Law & Tax Guidelines for New Ministers
12 Law & Tax Guidelines for New Ministers
Essential knowledge to ensure legal and financial clarity and integrity in ministry.