Pastor "donates" his own 401k(k) to a church to build him a "parsonage" which will be reconveyed back to him when he leaves the church.

Can a pastor "donate" his own 401(k) or 403(b) assets to the church, thereby, avoiding the taxes on the withdrawal of the funds then get the church to build and own his new house? The "parsonage" will be owned by the church with the understanding that it will be reconveyed back to the pastor at the time he leaves the church or wishes to sell the home.