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  • 1.  Honorarium Donations

    Posted 05-07-2025 02:52 PM

    Can a speaker request their honorarium payment to be donated and receive a tax receipt?  If so, would they still receive a 1099 in this case (over 3K)?  Can someone point me to the IRS publication on this subject matter?  Thanks!



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    Dena Toth
    Medical University of South Carolina Foundation
    tothd@musc.edu
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  • 2.  RE: Honorarium Donations

    Posted 05-07-2025 02:59 PM
    You cannot give something you don't own. So, yes, the speaker can donate their honorarium but only if they treat it as income (1099). The best thing to do is just cut them a check.

    They can waive the honorarium and suggest the fee go to the annual fund (or some such thing). But they can't get a receipt since they didn't recognize the income.

    I do not know of a ruling on this - it's simply the way taxes work!

    John

    John H. Taylor, Principal
    John H. Taylor Consulting, LLC
    2604 Sevier Street
    Durham, NC     27705

    919.816.5903 (cell/text)

    Serving the Advancement Community Since 1987