Taxable donations?

A client has been an assistant minister at a church and in addition to his income received gifts which have been included in his tax return. The major donor is not a connected person and does not attend the same church. The recipient undertook no work or other duties for the amounts received.

In May 2007 the assistant minister left the employment of the church and to date is still unemployed but the donor has continued to make the regular donations to him.

Do readers consider that this should be included as taxable income?

Query 17 244 — PJT.

Reply by Magnus:

The taxation of ministers missionaries and evangelists remains a grey area. As long ago as 21 November 1991 a query in Taxation magazine ('Evangelists' page 198) disclosed that the then Inland Revenue were attacking the receipts of independent evangelists as taxable. The consensus...