how do you handle love offerings made out to the pastor

If the church sponsored the love offering, then direction should have gone to the parishioners to make the check to the church with a note for "pastor's love offering", that is so the church can be accountable in their records. Cash gifts to the pastor are always taxable income to him/her. If one hands a gift check to his/her pastor made out directly to him/her, then the pastor is responsibility to report it as income on tax forms.