Do individuals have to report income less than $600 if they do not receive a 1099?

Yes, please check out this link from the

IRS website.

Are churches required to send a 1099-Misc if they paid less than $600 to an individual for services?

Yes, if they do not get a W-9 Form filled out and put on file with their organization's permanent records. They are required to withhold a flat fee of 28%. So when they are required to withhold taxes, they must report the amount withheld on a form to the IRS.

See W-9 instructions.

No, if they get a W-9 form filled out they do not have to withhold taxes, therefore  if the amount is less than $600 they are not required to send a 1099-Misc, but individuals are still required to report their income when filing/reporting their annual income/taxes to the IRS.

This information was obtained directly from the IRS website, please read over the information on the links above carefully.