Although you are not required to do Form 1099 reporting for payments you make to tax-exempt organizations, a best practice is to get a W-9 form from them just the same. Why? For one thing, the Internal Revenue Service regularly pulls the tax-exempt status of organizations that no longer meet the tax-law rules for these types of organizations. Also, many charities have for-profit subsidiaries that operate their commercial businesses. You could also have organizations that say they are tax-exempt but are not legitimate. Charity scams are very common.




