Subscribe to receive the latest tips and updates

Are payments made to a tax-exempt organization reportable on a 1099-MISC or 1099-NEC form?

Payments to a tax-exempt organization including tax-exempt trusts (IRAs, HSAs, Archer MSAs, Coverdell ESAs, and ABLE (529A) accounts), the United States, a state, the District of Columbia, a U.S. possession, or a foreign government are not reportable on a 1099-MISC or 1099-NEC form.  A helpful IRS website, Tax Exempt Organization Search, helps users find information about a tax-exempt organization’s federal tax status and filings.  (https://www.irs.gov/charities-non-profits/tax-exempt-organization-search)

For additional information see the Instructions for Form 1099-MISC and 1099-NEC.