Regardless of its tax-exempt
status, a PTA may have to
complete an IRS 1099-Misc
Form if it made payments of $600 or more in a calendar year (January-December) to any
individual or unincorporated business
as payments for services. This means your PTA contracted for a particular outcome,
but did not supervise
the manner and means by which it
was achieved. If the
person was directly supervised by the PTA, then he
or she was an employee, and
other requirements apply.
More information is available here.