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Title 26

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26 U.S.C. § 107.Chapter 1

§ 107

Rental value of parsonages

26 U.S.C. § 107.Chapter 1

§ 107

Rental value of parsonages

Title 26

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Subchapter: Computation of Taxable Income

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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.

§ 1063

Release: pl-119-73not60 (2026-01-23)

§ 109