Tax Guidelines for Love Offerings and Guest Speakers

Question: What are the tax guidelines for love offerings for guest speakers and the local church?

Answer: In either case the amounts are taxable income. The local church should have the TIN (Tax Identification Number) for all vendors anc contract laborers. Guest speakers fall into the contact labor category. Typically, at the time you give them a check you can request that they complete the W-9 form. Love offerings collected for an individual that is already employed and compensated by the church are still taxable compensation when they are run through the church accounts and would have to be included as taxable in that individual's W-2 at the end of the year.

Any amounts given directly to that individual and not run through the church accounts are not taxable as income but they are also not deductible to the donor.