From the article "Love Offerings--When They Are Taxable and When They Are Not" by Raul Rivera:
No one enjoys paying taxes, but the fact is they are here to stay. We enjoy our roads, sidewalks and schools. They are paid for by tax dollars. Moreover, Scripture commands that we obey the laws of our land. When it comes to those offerings that are given by church members after services, it is very easy to slip it on your pocket and forget about it. While it may nearly impossible for the IRS to know, the Father above sees it all. So here is the golden rule: if a church member ever loves you by giving you a love offering, share the love with the IRS and all will go well with you.
Actually, I'll bet this doesn't even apply to CFCMI. I mean, who would walk up to Douchebag after hearing him drone on for hours and want to slip him a "love offering" as he gets ready to ride off to Moyock on his Harley? Nah. There's no love involved. Not for the members. Not for the IRS. Not for anybody.