A minister may exclude from gross income a rental allowance or the rental value of a parsonage furnished to him or her.
Origin: IRC § 107
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2017
FY2018
FY2019
FY2020
FY2021
Personal Income Tax
Exclusions from Gross Income
1.014
Exemption of Rental Value of Parsonages
A minister may exclude from gross income a rental allowance or the rental value of a parsonage furnished to him or her.
<a href="http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000107----000-.html" target="_blank">IRC § 107</a>
2.8
2.7
2.9
3.3
3.2
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