One time financial gift of money and a car to Pastor and his wife. How do we report these gifts?

We are a small group of 25. We have paid our Pastor whatever we could over the last 7 years and always less than $26,000 a year and reported it on a 1099 MISC.

In 2015 we sold our facility and after paying off the existing mortgage we gave our Pastor $73,000 and bought him and his wife a vehicle.

Our bookkeeper has always done our reporting and has no real accounting training. We use a fast tax online service. it's just one 1099 a year. How should we report this?

It's not really salary as he continues to receive a weekly check and he won't receive any more than that in 2016.

And the vehicle was to him AND his wife. So do we issue four 1099's - one for his salary and one for the gift of $73,000 and then one to him and his wife each for half of the vehicle gift of $25,000?

We want to do this so there will be no questions and our Pastor wants to be sure he pays everything he needs to so there will be no question about the integrity of our finances.

Thank you for your help.