From IRS Pub 517

Amounts not included in gross income.
Don't include the following amounts in gross income when figuring your net earnings from
self-employment.
• Offerings that others made to the church.
• Contributions by your church to a tax-sheltered annuity plan set up for you, including
any salary reduction contributions (elective
deferrals) that aren't included in your gross
income.
• Pension payments or retirement allowances you receive for your past ministerial
services.
• The rental value of a parsonage or a parsonage allowance provided to you after
you retire.