Taxable Gift for Pastor?

by Ann
(Girard, GA, USA)

We gave our pastor a laptop computer for his 10th anniversary. Is this a taxable gift?

We had donations from the congregation for $660.00 and the price of the computer was $727.59.

The donations was put in the general fund and a check was wrote for the amount of the computer.

I thought this would have to be given to our CPA for the church. Any answers would be truly appreciated.