Love Offering/Pastor's Aide for Elderly Retired Pastor

by Anne
(USA)

We give a monthly offering to our "founding pastor" who is elderly and does not file taxes.

We describe this offering as pastor's aide.

I understand when you indicate that the love offering/pastor's aide to the pastor would be taxable because it's not organic, but rather directed by the church, and it could be taken that the pastor is receiving compensation for services rendered.

However, does this still apply to our founding pastor who is no longer ministering? This is a way for us to help our founding pastor who is a widow and who is also no longer employed, but who also does not qualify to file income taxes.