gift or award from 501(c)

[airmech737]

I am a labor union local, 501(c). My membership has voted to issue a check of 4k to a member.

Is this classified as a gift or an award. The question is asked on the basis of 1099 issuance. I am being directed toward a gift, but they are not signing the documents.

The money given was given directly from a 501(c) to an individual.

 

[BaBaBooey]

Is your concern based on how this effects YOUR taxes as the recipient or the 501(c3)?

Individuals can give away up to $13,000 without tax penalty.
The recipient of the gift does not have any tax liability provided there are documented receipts that comply with IRS specifications.

You'll need a CPA for how this effects the 501(c3).