Home      Login

Tax Planning to Take Advantage of Unique Benefits for Clergy  

Author:  Frances E. McNair.; Nina S. Collum.

Source: Volume 24, Number 03, Spring 2007 , pp.238-248(11)

Journal of Taxation of Investments

< previous article |next article > |return to table of contents


The Tax Code provides a number of benefits for ministers or members of the clergy. Such benefits accrue to those classified as ministers, which includes clergy of all religions and denominations (e.g., priests, rabbis, imams, and similar members of the clergy). Qualified clergy receive special benefits from the clergy housing allowance, exemption from Social Security in certain circumstances, exemption from federal income tax withholding, and eligibility for certain fringe benefits.


Affiliations:  1: Mississippi State University.

Subscribers click here to open full text in PDF.
Non-subscribers click here to purchase this article. $25

< previous article |next article > |return to table of contents