The church's governing body decides to give a minister a love offering?

by Debbie
(Everett WA)

If the church's governing body decides to give a minister a love offering from the church's love offering funds can their be a yearly amount decided that donors would know?


Example...If the governing body decides (policy of the church) anything over $100.00 of love offering monthly will be given to the minister and he or she would claim as taxable income would the donor making their contribution (check written to the church memo line noted Love Offering) be a tax deduction?

Comments for The church's governing body decides to give a minister a love offering?

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Jun 27, 2013
pre-authorized church control
by: Anonymous

Richard R. Hammar

I address love offerings on page 177 of my annual Church & Clergy Tax Guide. Your specific questions bring two responses to mind:
1. A reasonable basis exists for providing donors with a contribution receipt if the church board pre-authorized the payment to the pastor, the church announced and collected the offering, checks were made out to the church, and the funds were reported as taxable income to the pastor by the church (W-2 line 7).
2. A church should never accept checks over which it will not exercise control.
The 2013 Church & Clergy Tax Guide is available for pre-order at YourChurchResources.com.

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