Readers should also be reminded this time of year to see your other Topic on 'Love Offerings or Donation'. Because the gifts are directed to an Individual (the Pastor), they are NOT tax deductible to the Donor. As a Treasurer, I try to steer our church away from this practice altogether. What individuals want to give to the Pastor on their own as a true gift is their business. But if a small church like ours tries to handle it through our existing processes, it is difficult enough to discern 'non-deductible' gifts for those who process the offerings and record the donations.