What is the Minister’s Housing Allowance?

What is the Minister’s Housing Allowance?

The minister’s housing allowance is a very important tax benefit available to ministers. Section 107 of the Internal Revenue Code allows Ministers for Tax Purposes to exclude some or all of their ministerial income designated by their church or church-related employer as a housing allowance from income for federal income tax purposes.

This article is adapted from GuideStone’s Commonly asked questions about Ministers’ Housing Allowance Forms & FAQs website.

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