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.