"Gifts that flow from the church ...

I don't want to make any assumptions:

1.Pastor announces a special collection to help his colleague(a visitor to the church) start a new church. Cash was counted and then given to colleague along with checks made payable to "Cash." The regular tithes and offerings for the day were collected separately in the usual manner.

2.Pastor claims and gets all funds that were collected but not counted from his inaugural service that was held at the church.

Please explain proper handling of these funds, from an IRS perspective.

Thank you