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Tag Archives: parsonage

Parsonage: Are Clerics Employees or Self-Employed?

Posted in Articles, IRS Filings, Religious Organizations

Parsonage is a seemingly innocuous five line tax benefit in the Code.  This “innocent” provision of the Code, Section 107, appears to have befuddled many ministers and their professional advisors, however. About 90 years ago, Congress promulgated an exclusion from income for the rental value of the housing provided to a “minister of the gospel,”… Continue Reading