As a pastor, do I need to claim as income money given to me by the church that is immediately returned to the church in the offering plate?

[Gene 01]

I am a pastor of a small church. They give me $100 every Sunday morning which I return to them by placing it into the offering plate when it comes around. Do I need to count this money as income? 

[KarenJ · Accepted solution]

If it is the church that is giving you the money, you need to report this as income and claim a charitable contribution on Schedule A.

The church should report your income on a W-2 or at least on a 1099MISC.

Please see the following link for information on how a minister should be paid and taxed.

https://www.guidestone.org/LearningCenter/Ministry/MinistersTaxGuide.aspx