Section 107 [Parsonage] Allowance
Federal law provides that a cleric can exclude from income tax (not from self-employment tax, that is, Social Security and Medicare taxes) eligible housing expenses. This is known as a "parsonage" or "housing" allowance. Click on the respective links for a model resolution for use by the vestry and a worksheet to assist you in calculating the amount of the allowance.
Administrative and Financial Contacts
Clergy Compensation Documents