Is fund raiser $$ to attend a ministry related event taxable?

My 16 year old daughter held a fund raiser (BBQ dinner after service) at our church to raise money for a ministry related trip. (There was no charge for the meal, but a donation basket was put out.) She competed on the district level in a Fine Arts Festival developed by our international fellowship and she advanced to the national level of competition. The fund raiser was to help with cost of the trip to compete at the national level. The total amount of money brought in by the fund raiser was deposited into the church account and then she was issued a check for that amount. The church issued her a 1099 Misc. form for 2007 for that same amount. The amount was $749.00, but we spent about $200.00 on the food for the meal. Is this taxable income? Taxable gift? or Non-taxable? The amount covered only a portion of her total expense for this trip.