You can include the gift as business income since you are receiving the money for your church planting services. This will be reported on your Schedule C. You can simply enter your first and last name as the name of your business. Any income that you received as a nonemployee will get reported there. You can also deduct any expenses you incurred while performing your independent work on your Schedule C as well.
When the church provides income as a parsonage allowance (housing), then the rental value of that income is eligible to be excluded from income tax, but must be reported as self-employment income on Schedule SE. A church cannot simply call the income a housing allowance. The church has to meet reporting requirements to provide this benefit.
