Your church is creating taxable income for the pastor by: Bill OConnell
Your church is likely creating taxable income for the pastor. Unnecessarily.
Your question does not have sufficient detail to provide a precise answer. However, this appears to be a case where the church is paying personal expenses on behalf of the pastor. This is a condition that creates taxable income AND income that is subject to the Self Employment tax.
This is the worst of all possible tax conditions. I suggest you consult with a qualified CPA who is familiar with clergy compensation and taxation.