Can Church pass the anonymous cash donation to a member of our Church

by David
(Rockville, MD, USA)

Someone anonymously wrote on a envelope asking to transfer it to another member of our Church(who is needy), assuming there are cash only inside because obviously he/she doesn't want the member know who gave the money to him.

Questions:
1) is it legal that we just pass that envelope to that member, or we have to open the envelope and record it somewhere.
I believe that all we need to do is to pass that envelope to the member without doing any recording. Any law back this up?
2) The member who receive the envelop, would that become his/her income, or if there is a cap on the amount that is not taxable to this member?

I am so grateful that I found this site, May God bless your ministry.