Are Love Offerings Taxed?
Is a minister required to pay SE tax on love offerings?
Answer
If it is fits within the IRS’s guidelines of a nontaxable love offering, (see this article in my newsletter for guidelines) then it is not taxable in regards to income tax and self-employment tax.
If it does not fit the IRS's guidelines of being nontaxable, a minister would be required to pay income and SE tax on it.
Hope this helps,

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