Can a church volunteer about to receive a 1099Misc form donate it back to the church

No. If the volunteer did a “service” for the church and receive $600 or more collectively in a calendar year… you MUST file a 1099-NEC not a 1099-MISC.

1099-Misc are for non-service items such as rent and prizes.

So even tho the volunteer donates back the money…if they accepted the money for the volunteer work in the first place…a 1099-NEC will have to be filed and sent/given to them =(