Priests are never, ever “tipped.” There are times when priests are given a stipend for the celebration of certain sacraments – notably baptisms, weddings, funerals, and memorial Masses – but a stipend is a donation given to the priest as part of the material support of the Church (and, by extension, its servants) that is an obligation for Catholics. Appropriate gifts for special occasions or in thanksgiving may be given to priests who are either personal friends or to priests who staff the church you attend regularly.
As for priests who perform specialized services such as spiritual direction or counseling, check with the parish or diocese to see if there is a charge for these services for those able to pay. If there is no specified charge, and if you feel you are able to do so, it might be nice to give the priest money in an amount comparable to what a therapist might charge in recognition of the time he has spent caring for your needs. Just make sure it isn’t given in such a manner that it looks like you are “tipping” him.
