Keep in mind that I'm not a legal counselor, but what could be wrong with this especially if there is no violation of higher church administration? As long as the closing church's administrative board decides in a fair manor (democratically) on this package for the minister and the tax documents (since the church is closing)would need to be submitted to the appropriate government offices at the time the package is paid, then I see no problem. Also, if this were my church closing, I would want all full-time employees of the church to be treated equitably based on time-served at the church.