Do I need to issue a 1099 to vendors that we paid membership dues to? The organizations are trade specific.


If the organization you pay dues is a non-profit (many trade associations are non-profit), then it is exempt from 1099 reporting. If your association is a tax-exempt non-profit entity, you do not have to report.
If the organization is a for-profit entity, the dues are reportable if the organization provides any kind of service for you. For example, if the association or club engages in activities on your behalf, such as lobbying Congress, then it is reportable. If you are paying private club dues for your executives, it would be reportable. If the club or association performs activities for you that could be considered services, then the dues are reportable. This was confirmed by IRS Information Officer Ms. Kurn (ID # 1001306031).

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