Under the Tax Cuts and Jobs Act passed in 2018, the parking benefits that churches and other nonprofits offer their employees are now taxable. This impacts both scenarios of where a church owns their own parking as well as where the church pays for parking for employees (for example at a parking garage). Nonprofits have been waiting for more clear guidance, and in December 2018 the IRS finally provided some guidelines (link to IRS notice here). Each church will need to review its own structure to understand the tax implication on them and their employees.
The following article provides some guidance, however, we suggest that depending on the complexity of your situation that you discuss this with your auditor.