Spouse or Guest Travel and the 1099-MISC

Question - When a volunteer of my credit union attends an educational conference, my credit union will pay for the travel expenses of the volunteer’s guest or spouse. When guest or spouse-related payments total more than $600 in a given year, we report the amount as income on the 1099-MISC.  Should this form be in the name of our volunteer, or the volunteer’s guest or spouse?

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