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Nonprofit Law/income not reported on 1099


In reference to previous question, "Nonprofit Law/1099 Reporting for Paid Coaches".  If the coach does not receive a 1099, how/where would the income be reported?  Does the coach need to pay some form of income tax on this $2,000?

In the right column of page 1 of the IRS' instructions for form 1099-Misc, "Some payments do not have to be reported on Form 1099-Misc, although they may be taxable to the recipient."

Therefore, the issue of whether income is taxable to the recipient is a matter that is independent of whether the recipient has received a Form 1099-Misc.

"Generally, an amount included in your income is taxable unless it is specifically exempted by law."

I do not know of any exemption such as what the coach is receiving.

Harvey Mechanic, Attorney at Law -

P.S. This response is intended to be a general statement of law, should not be relied upon as legal advice and does not create an attorney/client relationship.  

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Harvey Mechanic


I am an attorney and I volunteer time to answer general questions about U.S. Federal income tax issues of nonprofit 501(c)(3) public charities only. Those questions could be about establishing and maintaining legal requirements for such non-profit organizations in the United States, including Internal Revenue service filings and requirements. I will not be working on this free forum to answer questions about Nonprofit's possible unrelated or for-profit businesses or how to fill out forms. This forum is only for general questions about federal tax law, not as the law applies to your specific situation. If you do not make your question public then I will not be spending much of my donated time on answers that would not benefit the public. If you have other questions, please contact me at I will reply from my email. In any case, do not reveal confidential information to me until after I have contracted with you to provide personal legal services. My responses on this forum are intended to be general statements of law, should not be relied upon as legal advice, and do not create an attorney/client relationship. For me to consider your individual situation and how the law applies, I would need to gather extensive information about the situation. To search my previous answers you can do a Google search by "" without the quotes and then add your search terms before hitting enter.


I have been practicing law and especially the law of nonprofit organizations since 1990 when I was admitted to the New York Bar and I have maintained my status with the Bar since that time.


B.S. Columbia University in New York City, 1970

J.D. (Law Degree) Brooklyn Law School, 1990 -- Cum Laude.

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