By the way, if this was a gift from the congregation, then it would not be taxable if it was given directly to you, only if it passes through the church account or the church controls the gift in some other way.
As a common law employee, anything of value you receive from the church is considered taxable income (unless it falls under a special tax provision like the housing allowance or certain non-taxable employee benefits.) If the church declares a christmas gift for you, that becomes part of your compensation, even if the funds are collected from church members.
But if the membership has a drive and collects cash and gift cards and gives them to you or your family, and it is not official sponsored by the board, and funds don't go through the church account, then it's not compensation as does not need a 1099 or be on your W-2. It would just be free gifts from the members to you.
