Nonprofit Law/Honorarium



My ministry is an entity from my Outreach and when I accept an invitations to preach, speaking engagements, missionary, and etc.  Should the honorarium be made payable to me (Tamike Bryant on behalf of  Tamike Bryant Ministries) or should it be made payable to outreach international….?

Thank you,

It appears that you want to minimize your personal income taxes.  In that case, you would need to avoid getting payments that are made in exchange for your services.  Taxable income is listed by the IRS as including, "honoraria paid to visiting professors, teachers, researchers, scientists, and prominent speakers; and generally, payments for performances by public entertainers."

I am assuming your ministry is an IRS exempt organization. Then, if you volunteer to give speeches to foster the exempt organization's purposes, that exempt organization may contract with the third party (who gave the invitation) and the income to the exempt organization is not taxable.

See IRS Publication 517 "Social Security and Other Information for
the Members of the Clergy and Other Religious Workers" at:
starting on page 9 is "Income Tax: Income and Expenses"

--- Start of Excerpt ---
Offerings and Fees
If you are a member of the clergy, you must include
in your income offerings and fees you receive
for marriages, baptisms, funerals,
masses, etc., in addition to your salary. If the offering
is made to the religious institution, it is not
taxable to you.

--- End of Excerpt ---

If you expect the exempt organization to funnel the funds to you, however, then they are still taxable to you as income.

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


DO NOT GIVE ME INFORMATION THAT YOU WANT KEPT CONFIDENTIAL. 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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