It doesn't matter who cut him the check.
Sure it does. It absolutly does. First from the stand point of it seems that most of this thread has implied the Dr Peterson got money from FARMs and is lying that he did not or maybe even did not report such money on his own tax return.
What matters is that he was paid $20,400 for his time and service as board chair of FARMS in 1998, regardless of whether FARMS paid him directly by cutting a check or passing the money to DCP through BYU. In the end, DCP was paid $20,400 for the time and service he spent as board chair of FARMS.
So based on a line on a tax return that says payment to chairman you say Peterson is lying that most if not all the time that was paid to BYU for giving him up was not for chair work but for other stuff. Do you think that maybe, just maybe that accountant saw an entry for $20,400 paid to BYU for DCP time and thought "Ah that Peterson guy, he is the chair so I will put this all under payments to chair" like the 990 instructions require. Maybe just maybe the accountant did not know all DCP did since most likely he was not an internal accountant but a CPA hired to prepare the return from a ledger and thus could have interpreted the information is a way that was not intended. Maybe he should have put $2,667 to chair time and the rest to something else? Who knows. You don't and I will admit I don't. But DCP knows what he did and he has explained it. You think he is lying and hold to the literal mantra of "That is not what the 990 says under penalty and oaths and so on." But the funny thing Rollo is you are not at all this literal in other things expecially when it suits your ends. Why are you now?