TBJK: while not answering when next Welding class is - can answer part of Honorarium portion.
Finance Committee input into the new Honorarium process (which should be a great improvement by what I’m hearing discussed) will have the instructor declare whether they are to receive it personally or designate a committee at the time the class is requested for approval. This is a change from the current/prior practice of electing payment AFTER the class is taught so as to avoid any potential tax liability.
It is my understanding that request for personal payment vs all to a committee at the end of the process was to avoid biasing the approvers decisions - a commendable idea that looks at merits of class only.
However, IRS rules interpreting when income accrues, is earned, and is entitled to an individual is when you have the right to get it: e.g. the decision not to take it after accruing right to it is merely a directed personal donation from earned income (read taxable) to DMS. By declaring you don’t want it before any work is performed (you haven’t yet earned entitlement to payment) you are merely volunteering labor so no taxable event occurs.
I know it looks like semantics but there is a significant difference under tax law between forgoing before entitled to payment and directing it after you earn it … e.g. United Way contribution deducted from paycheck at work, you are taxed on income and then can deduct donation. If you volunteer at a UW event no income inputed to you.
If you’ll teach a welding class that would be Great! Also, do you know where the flow meter/regulator for the He tank for the TIG welder is? Need to see if the new tank has been delivered and can start weldi g with it. @LeeCJones