Related question -
I recently became Treasurer of the community orchestra here. Very small operation. One thing we do each year is take up a collection from the membership for a gift for our conductors. The board has discretion as to how to divide the gift. For the past few years this has amounted to an even split between our two main conductors, but last year there was some discussion of an uneven split, though nothing came of it, and one of the conductors has left for a professorship in another state, so this could get a bit odd this year. Our conductors are volunteers and do a fantastic job, and this doesn't come close to compensating them for the time investment, but we do what we can.
Are these donations for this honorarium tax-deductible to our members? I know as treasurer, people will ask me this question. Seems a bit of a gray area to me - we're not passing it through to a single individual, but a small group of individuals, and the individual member has no say over who gets what.