Report payments to Scout camp on 1099-MISC?

Should our ward's payment for its Boy Scout camp be reported to the IRS for Form 1099-MISC? The payment does exceed $600, and the BSA is a non-profit organization.

However, when the instructions say not to report payments made to "corporations", does "corporation" refer to both for-profit and non-profit organizations, or does it refer to just for-profit organizations (in which case the payment to BSA should be reported)?

djcoombs wrote:Should our ward's payment for its Boy Scout camp be reported to the IRS for Form 1099-MISC? The payment does exceed $600, and the BSA is a non-profit organization.

However, when the instructions say not to report payments made to "corporations", does "corporation" refer to both for-profit and non-profit organizations, or does it refer to just for-profit organizations (in which case the payment to BSA should be reported)?

You don't need to report payments to the BSA. If you review the IRS instructions for 1099-MISC, you'll see that payments to tax-exempt organizations are excluded (BSA is a tax-exempt organization).

Thank you for the clarification and pointing me in the right direction to the IRS instructions.