Gift to pastor taxable?

by Mona
(Versailles, KY)

Our pastor is retiring. Two gifts were given as farewell gifts: one was a donation made to a non-profit made in the pastor's honor; the other was a gift to an athletic booster organization, which is also a non-profit.

Are these items taxable to the pastor? Do we need to count them as employer contributions and then tax them? Any help you can provide would be great!