Pastor Book Allowance
I understand that the church can purchase books for pastors to help with sermons and such. It is also my understanding that if the church gifts the books to the pastor when he leaves, then the value is added to his W-2. I was told that the books needed to be used for sermons and not just bought to build up the pastor's library.
My question is, is there a practical limit to the amount spent on books, periodicals, etc.? Is there a point when it becomes excessive and becomes a possible problem for the church with the IRS?