Clergy Tax Facts
Clergy Tax Tip:
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Student Clergy
The housing allowance exclusion is available only for qualified "ministers of the gospel." The term "minister of the gospel" includes ministers, priests, and rabbis, i.e., those who have been ordained, commissioned or licensed by a church and who perform certain duties or services. These duties or services generally include the performance of sacerdotal functions, the conduct of religious worship, the administration and maintenance or religious organizations and their integral agencies, and the performance of teaching and administrative duties at theological seminaries.
Theological students, who are ordained, commissioned or licensed by their churches would qualify for housing allowance. However, students serving internships as assistant pastors may not qualify.
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Clergy should not view this information as a substitute for professional advice. This information is subject to change, due to administrative rulings or interpretations and or technical corrections by the IRS. If legal advice or other expert assistance is required, the services of a competent clergy tax professional person should be sought.
