If your employer provides you with housing at your place of work, and requires you to live in it, the value of this housing is not subject to federal income tax. "Ministers of the gospel," however, receive a significantly more generous tax benefit. Members of the clergy, and only members of the clergy, can receive a cash allowance designated for housing free of taxes, and, if they use this cash to pay a mortgage, they can still claim a mortgage tax deduction. Moreover, there is no requirement that ministers even reside at their place of work; they can live in a beach house if they want.
MORE: http://www.centerforinquiry.net/news/cfi_tells_federal_court_end_taxpayer_funding_of_clergy_housing/
