Deductions & credits

A related question:
I am a missionary in the US, and my ministry processes all my regular donations, which go through the normal tax process, and I am then paid as an employee (I get a W2).  Occasionally, someone will give me a non-regular donation, by either handing me cash or a check.  These are not compensation for any religious services (at least not to them).  They simply like the work that I do.  I always ask if they want it deductible for taxes, and if the answer is yes I send it in to the ministry to be recorded.  If they state they are giving the money simply as a gift, does it need to be reported?