USA Transfer of church parsonage

[narbin]

Some years ago our church purchased a home to serve as a parsonage. The pastor made all the mortgage payments. The church would like to transfer ownership to the pastor. What if any are the tax implications?

 

[BIG E]

Mortgage payments to whom? If a lender has a lien on the property then you need to review the lending document regarding its
terms.
If the church owned the property, the pastor should have been taxed on the FMV of the parsonage.
The fact he paid the "mortgage payments" is completely irrelevant unless the mortgage payments constituted his parsonage.
At very minimum, you need to review the church's by-laws with respect to transferability of its property, and obtain an appraisal
of the home for valuation purposes.
You are not disclosing a number of material facts that are necessary to provide you a reliable answer.
I strongly suggest you obtain legal counsel regarding this transfer.