Can a church member make a designated gift to the pastor of their church?
Answer I am assuming you are asking if you can give funds to a church designating that the pastor should receive such funds. No deduction is allowed for such a gift. As to charitable deductions, see IRS Publication 526 “Charitable Donations” www.irs.gov/pub/irs-pdf/p526.pdf on page 6 where the IRS lists as not deductible “Contributions to individuals who are needy or worthy. This includes contributions to a qualified organization if you indicate that your contribution is for a specific person.” Also, if the church asks me I will inform them that they are not allowed to take part in such a collection unless their receipts to the donor indicate that the funds are a pass through.
