Us Code § 107 - Rental value of parsonages
Full text of Us Code United States Code § 107 — Rental value of parsonages, with citation guidance and answers to common questions.
§ 107. Rental value of parsonages
In the case of a minister of the gospel, gross income does not include—
(1) the rental value of a home furnished to him as part of his compensation; or
(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.
(Aug. 16, 1954, ch. 736, 68A Stat. 32; Pub. L. 107–181, §2(a), May 20, 2002, 116 Stat. 583.)
Editorial Notes
Amendments
2002—Par. (2). Pub. L. 107–181 inserted "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" before period at end.
Statutory Notes and Related Subsidiaries
Effective Date of 2002 Amendment
Pub. L. 107–181, §2(b), May 20, 2002, 116 Stat. 583, provided that:
"(1)
"(2)
"(A) on a return filed before April 17, 2002, limited the exclusion under section 107 of the Internal Revenue Code of 1986 as provided in such amendment, or
"(B) filed a return after April 16, 2002.
"(3)
About This Section
26 U.S.C. § 107 is part of Title 26 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.
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