The CPA Journal
For over 50 years, ministers have enjoyed the benefits of tax-free housing. IRC section 107 permits qualified ministers to exclude housing-related compensation from gross income to the extent it relates to service performed in their ministry.
Tax code, housing allowance, ministers
Schloemer, Paul G. and Wilson, Ryan, "Minister Housing Allowance Presents New Challenges and Opportunities" (2005). Business Administration Faculty Publications. 105.