Church Law & Tax members often ask us whether their part-time pastor or minister qualifies for the clergy housing allowance.
In this brief video, Matt Branaugh walks members through the five-factor test the Internal Revenue Services uses to determine whether a part-time minister qualifies for the clergy housing allowance.
The good news? It’s not as complicated as it seems.
Take a look:
Of course, there are many facets to the housing allowance, and we’ve spent years unpacking all of them. It’s why you should bookmark our curated Recommended Reading page on the housing allowance for future reference.
The housing allowance is also extensively covered in Elaine Sommerville’s updated Church Compensation – From Strategic Plan to Compliance, available now at ChurchLaw&TaxStore.