If a church pays to the pastor wages - yes - it is requires to issue W-2 form.
You may order some information here - http://www.cogop.org/372745.ihtml - for a minimal fee.
Some churches give report pastor's income using a 1099misc form - according to the IRS - this is not correct.
A pastor must be given a W2 form because a pastor is an employee for federal income tax purposes but as self employed for social security tax purposes.
See more detailed explanation here - http://tax-seminar.startchurch.com/blog/view/name/all-ministers-on-salary-at-church-must-get-a-w-2-by-january-31st .
Let me know if you need any help.
Tax Preparer
Taxes, Immigration, Labor Relations
Any wages paid - regardless if they are paid by a church or any other organization - should be reported on W-2 form.
Pastors are paid differently because employment taxes are not withheld.
If the person is paid for performing janitorial services - FICA taxes - social security and Medicare - should be withheld.