Gifts and social secuity tax

by toni
(Myrtle Point, Oregon)

Here is the scenero: A person who used to be an active member and some of his family were deacons of church A . The person left the church A 3 years ago and became a pastor in church B. During the past two years the person received a love offering of 4000.00 each year to pay necessary living expenses from church A. The church A issued a 1099 to him. Is this money taxable to him and if so, is it taxable to social security also. He did not do any services for the old church A nor was he a member of the church A at the time of the gift.