Anonymous's comment is correct. Unaccountable funds given to a minister are taxable and must be reported in Box 1 of that individual's W-2.
If that fund is being used for eligible business expenses, I would recommend setting up an Accountable Reimbursement policy, so that those business expenses can be prepaid and reimbursed ...tax-free.
See how to set up and administer such a policy by clicking on TOPICS at the top of this page and then going to ADMINISTRATION. Then scroll down to the Accountable Reimbursement article links.
or copy and paste this link:
https://www.freechurchaccounting.com/accountablereimbursementpolicy.html
Pastor Aide by: Anonymous
Any aide given to the pastor and/or his wife needs to be reported to the IRS. Any gifts of cash which are given to the church for him also need to be reported. Only cash gifts that are given directly to him from another person/paritioner privately do not need to be reported.