1099 Forms?

I belong to a nonprofit organization. We hold a yearly three day convention. Our convention provides classes for the attendees. In the past The teacher would collect the fee for the materials used in the class. This year the decision was made to require that the fees for the materials for the classes will... show more I belong to a nonprofit organization. We hold a yearly three day convention. Our convention provides classes for the attendees. In the past The teacher would collect the fee for the materials used in the class.

This year the decision was made to require that the fees for the materials for the classes will be paid at time of registration, then pay the teacher in one check their class payment and the cost of the materials used.

This will probably result in many teachers recieving a check greater than $600.00. As a result I understand that we will have to provide a 1099 form. My question is.. We have to include the fees for the materials used and then the teacher will take care of deducting the cost of the materials used on her 1040 at the end of the year?
Update: Yes the teacher would be providing the class materials.
2 answers 2