I think it might depend upon the nature of the "clothing" and who is considered the owner. If the clothing referred to is some type of regalia that is worn only when the preacher is preaching and if the church retains ownership of said clothing, then it would seem to me that it would be okay and would not be considered compensation to be taxed. On the other hand, if it is just a regular suit, shirt, tie, shoes that will belong to the preacher, then the church can pay for those things but the cost should become taxable compensation.
Minister's clothing by: Anonymous in NC
Only through his/her salary that is reported to IRS on the W-2 form.