If you receive compensation for performing services, that is included in your taxable income. It doesn't matter if you are clergy or not, and it doesn't matter if you are an employee or an independent contractor. All your compensation for providing a service is taxable income.
If you are clergy, or an independent contractor, the rules for how you pay income taxes are different than if you are a regular employee, and we can go over that if you provide more details. But all your compensation is taxable income one way or the other.
