Clergy Housing/Parsonage/Manse Allowance
A housing allowance is one of the greatest tax benefits available to clergy today.
Can Student Clergy Receive a Housing Allowance?
The housing allowance exclusion is available only for qualified “ministers of the gospel.” The term “minister of the gospel” includes ministers, priests, and rabbis, i.e., those who have been ordained, commissioned or licensed by a church and who perform certain duties or services. These duties or services generally include the performance of sacerdotal functions, the…
Clergy Housing Allowance: Principal Residence
In the case of a taxpayer using more than one property as a residence, whether property is used by the taxpayer as the taxpayer’s principal residence depends upon all the facts and circumstances. If a taxpayer alternates between 2 properties, using each as a residence for successive periods of time, the property that the taxpayer…
