Our church pays a stipend to the wife of our deceased pastor. If members provided love gifts to her is that considered taxable income and a charitable contribution to the donor?
I think your answers are "yes" to the first question and "no" to the second question; but, if there is a written contract to the deceased minister that a widow's stipend would be paid upon his death, I suggest you hire a good attorney of nonprofit organizations to help with this question and just ignore my answers.