how do you handle love offerings made out to the pastor

by charles brown
(michigan)

what if the love offering/anniversary checks are made directly to the pastor?

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love offerings made out to the pastor
by: Anonymous in NC

If the church sponsored the love offering, then direction should have gone to the parishioners to make the check to the church with a note for "pastor's love offering", that is so the church can be accountable in their records. Cash gifts to the pastor are always taxable income to him/her. If one hands a gift check to his/her pastor made out directly to him/her, then the pastor is responsibility to report it as income on tax forms.

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