Current through Pub. L. 119-100Open in workspace

§ 107 Rental value of parsonages

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.

(Aug. 16, 1954, ch. 736, 68A Stat. 32; Pub. L. 107–181, § 2(a), May 20, 2002, 116 Stat. 583.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 107

Source: decipher.legal/usc/26/107 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)