The IRS 1099 forms document payments made between an individual or business and another party. Nonprofits that pay an independent contractor $600 or more must send Form 1099-NEC (Non-Employee Compensation) documenting payments made to that contractor/consultant throughout the year. NEC contractor payments that total below $600 for the year don’t require filing the 1099 form.
Understanding 1099’s for Nonprofits – National Council of Nonprofits