Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 107
Rental value of parsonages
Official textgovinfo.govlast amended
In the case of a minister of the gospel, gross income does not include—
# (1)
the rental value of a home furnished to him as part of his compensation; or
# (2)
the rental allowance paid to him as part of his compensation, to the extent used by him to rent or provide a home and to the extent such allowance does not exceed the fair rental value of the home, including furnishings and appurtenances such as a garage, plus the cost of utilities.
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