No.
Designated gifts are NOT deductable to the donor.
Please get the IRS Publication 1828 at http://www.irs.gov/pub/irs-pdf/p1828.pdf to find out the basics then read the others it suggests or call the IRS 1-877-829-5500 As a side note if it is a gift to the pastor it does have to go on the W-2 as income. It is best to keep the Church out of direct (designated) giving to individuals.
Gift to Minister by: Anonymous in NC
If the church administrative board approves the gift by the individual as additional income for the minister and adds it to his earnings reported on his W-2 form for the year, then it would be tax deductible to the donor. If not done with this procedure, then the donor may give the money to the minister as a nondeductible gift.