26 U.S.C. § 107 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 107. Rental value of parsonages




In the case of a minister of the gospel, gross income does not include--

 the rental value of a home furnished to him as part of his compensation;  or

 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.





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