Are membership organization payments reportable on form 1099-MISC? For example, an organization of financial professionals in the entertainment industry charges membership fees, plus $45 per person attending a lecture or forum during any year.


Payments to a not-for-profit or tax-exempt organization are not reportable. A not-for-profit organization does have to report payments of $600 or more it makes to independent contractors and various unincorporated vendors, as well as all attorney fees, etc.

See the IRS General Instructions for Certain Information Returns on the IRS web site.

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