What Nonprofits Need to Know About the New Form 1099 Reporting Thresholds
The One Big Beautiful Bill Act (OBBBA) includes significant updates to federal Form 1099 reporting requirements that will affect tax-exempt organizations, volunteer organizations, charitable foundations, chambers of commerce, and other nonprofit entities that engage independent contractors and service providers. Beginning with payments made after December 31, 2025, the reporting threshold for Forms 1099-NEC and 1099-MISC…





