Asked, Answered: The Clergy Allowance and Part-Time Ministers

Do part-time ministers qualify for the clergy housing allowance? Matt Branaugh helps you answer hat critical question.

Church Law & Tax members often ask us whether their part-time pastor or minister qualifies for the clergy housing allowance.

In this brief video, Matt Branaugh walks members through the five-factor test the Internal Revenue Services uses to determine whether a part-time minister qualifies for the clergy housing allowance.

The good news? It’s not as complicated as it seems.

Take a look:

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Of course, there are many facets to the housing allowance, and we’ve spent years unpacking all of them. It’s why you should bookmark our curated Recommended Reading page on the housing allowance for future reference.

The housing allowance is also extensively covered in Elaine Sommerville’s updated Church Compensation – From Strategic Plan to Compliance, available now at ChurchLaw&TaxStore.

This content is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. "From a Declaration of Principles jointly adopted by a Committee of the American Bar Association and a Committee of Publishers and Associations." Due to the nature of the U.S. legal system, laws and regulations constantly change. The editors encourage readers to carefully search the site for all content related to the topic of interest and consult qualified local counsel to verify the status of specific statutes, laws, regulations, and precedential court holdings.

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