I am a minister but occasionally fix things for people. They give me cash payment. Should I declare this as hobby income?

[pnighswonger]

I would do these things for free, but they insist on paying me, so I give them what I think is a fair price.  I do not advertise, and it is just a few times per year, and it is pretty much the same group of about 5 people who are friends of mine.  This year the total of everything they paid me was $430.  Next year they may not ask me to do anything or just a little or more than this year.  It's definitely not a business.  If parts of any value are needed, they simply reimburse me for the cost of the parts.  When I repair electronics things, the parts are usually less than a dollar.

[Opus 17 · Accepted solution]

 You have self-employment income if you are "engaged in a trade or business." Although the concept of being engaged in a trade is a bit murky, it usually entails things like an attempt to make a profit, maybe advertising, maybe maintaining inventory or keeping a schedule, or doing other things that a regular business does. 

 It would seem safe to declare this as hobby income. That means that you can't deduct related expenses, such as tools or mileage. But it sounds like you really aren't interested in doing that anyway.