I would create an other expense account called focus group expense and use that

Keep in mind that if you pay any one person more than 600 in cash or checks in one year then you have to issue  a 1099-misc at year end

Resolution for '5 individuals issue: 'I need to pay cash stipends to 5 individuals that participated in a focus group for our non profit. What accounts do I need to set up to pay these stipends?' available: Yes.

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