How does my church determine whether to treat a worker as an employee versus independent contractor, thus receiving a W-2 or a 1099, respectively?

There used to be a 20-point test for determining the status of a worker as an independent contractor versus an employee. While the IRS has done away with that test, you can find their current guidance on this determination in Publication 1779, or you may have the IRS make the determination for you by completing form SS-8.