Question regarding clothing and training allowance:
My church has a special Pastor's Trust (or fund) for his robes and training. Is this taxable? Can it be a church expense item? It comes with his regular monthly salary, is that a problem?
I'm not sure what you mean "It comes with his regular monthly salary". If you are just giving him a monthly check for his expenses (clothing and travel), then yes it would be taxable income.
If it is for special clothing like robes, the church could either purchase them for the minister or he could purchase them and be reimbursed through the church's accountable reimbursement plan. Either of those ways it would not be taxable to him. Same goes for travel.