I believe the sample form assumes the money was donated to the school to pay for the assembly. In your case, keep in mind that if he was an independent contractor you need to send him a form 1099 to report the income on his taxes.
- Craig
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If he has a business (properly registered with the state, etc.) then you should ask if you can make the check out to the business so that you can avoid filing 1099-MISC.
- gjcoram
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