Love offerings for Individuals
Our church took up 3 love offerings during the year. One for our pastor who was retiring, one for a member who was moving away and a Christmas love offering for our current pastor
Some of these were checks earmarked for the individual.
I believe the offering for the retired minister is deductible for the donor even if it was earmarked.
What about the other two-are they deductible contributions for the donors? Should we include the love offering for the retired minister in his taxable earnings.