Well, I think, as it is not really a business transaction, the donor/gifter of the trip would not have to file a 1099. Neither the donor nor the church are my clients although they did ask my advice/opinion of this possibility to encourage early returns of pledges of time, talent and treasure. I've shared the collected comments from folks here with the pastor and donor. The decision is theirs. I still feel that the church, while possibly benefiting for budget preparation purposes, an early idea of the financial trends of pledges, has no real reporting role here.
Thanks to all for the discussion. This forum is always surprising with the variety of topics to ponder.