Our church pays for internet services. When is it pay?

by TJU
(Bush Alaska)

Our church and adjacent parsonage allows internet service via wifi in both locations. The church pays for the internet service which the Pastor uses for research and other work, the primary use. In off hours the Pastor uses the internet also, as secondary use. In filling out the W-2 some of our Trustees felt this was taxable must be reported and others did not. I know a number of government and school district employees that use internet services, with permission, in off hours and that isn't considered taxable. However, we all want to do the right thing. Any guidance for us. Thanks.