I am a Christian Minister, but I am not paid a salary for the work I do. I am paid some expenses by my home church, and from time to time I also receive monetary gifts from individuals and from different churches at which I speak. Sometimes gifts are given for specific purposes (e.g. to enable me to attend a conference) and sometimes they are given without any purpose being specified.
The gifts have never yet exceeded my personal tax allowance in any year, though it is conceivable that they could do so at some time in the future. I am wondering if they constitute taxable income?