I would not consider this a deductible expense.  Especially since Clergy should (often don't) receive a W-2 (with $0.00 SS & Medicare wages).  As an employee work expenses are no longer allowed.  If the wages were incorrectly reported on a 1099, this would create the "place" for such a deduction, but I still don't consider it an appropriate deduction.  A better option would be to give the money to the church and have the church help the family/individual.