StacksVerified U.S. regulatory reference

26 U.S.C. § 107

Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov ↗
In the case of a minister of the gospel, gross income does not include—
  1. (1)the rental value of a home furnished to him as part of his compensation; or
  2. (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.