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• Are clergy serving as professors at church-related colleges eligible for a housing allowance? The IRS national office addressed this issue in recent "technical advice memorandum." The professor was a commissioned minister who taught at a church-related liberal arts college that offered both religious and non-religious training. A local IRS office audited the professor's tax return, and concluded that commissioned ministers who taught at the college were not eligible for a housing allowance since they were not "ministers of the gospel" for tax purposes. The professor challenged this conclusion, and the local IRS office sought advice from the national office. The IRS national office began its opinion by noting that a housing allowance is available to "ministers of the gospel" with respect to services performed in the exercise of their ministry. Both elements are necessary. The IRS conceded ...

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  • September 3, 1990

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