What you are describing sound like gifts to me, and don't seem to meet the criteria of a business expense - ordinary and necessary for the production of income.  That's assuming they are related to a Schedule C - typically for any honoraria received.  As mentioned before, if your client's income is reported on a W-2 there is no way to reduce the income by expenses.

And since the payments are being made directly to individuals they would not qualify as charitable contributions.

Clergy taxation is a strange animal and has aspects that fall outside of normal tax logic.  Take some time to research the special treatment related to SE tax and parsonage allowance (if it applies).

Yes, I know I just used "normal" & "logic" to describe tax. 

😂