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
FY2020
FY2021
FY2022
FY2023
FY2024
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="https://www.law.cornell.edu/uscode/text/26/107" target="_blank">IRC § 107</a>
3.1
3.5
3.6
3.9
4.1
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