An offering is being taking for the pastor’s bishop attire. Does the pastor have to pay taxes on this offering if the check is made out to the church?
That would depend how it was handled. If the bishop attire was bought by the church and it was something the minister could not wear anywhere but in church such as robes then it would not be taxable to the pastor.
If it was made out to your pastor and he then bought the attire, it would be taxable to your pastor. He could take the expense off his personal taxes if he itemizes and if the attire is not something he would wear outside his duties as a minister.