When your board declares your annual clergy housing allowance, they must declare a specific dollar amount or percent as the housing allowance. The designation must be made in advance of the payment. A general declaration that you have a housing allowance without...
Housing Allowance
Can a church board amend a minister’s housing allowance?
Question: Our minister would like to increase his housing allowance due to higher expenses than expected. Can our board amend it? Answer: Yes, your church can amend the housing allowance, but you must pay attention to the following rules: Proper authorization: The...
Can all church employees qualify for housing allowance?
Question: Can all church employees qualify for housing allowance? Answer: No. Section 107 of the Internal Revenue Code allows only a “minister of the gospel” to have a housing allowance. Thus, only taxpayers who are serving as clergy under IRS rules for tax purposes...