Is there a limit on the amount of a minister's salary that a church can designate as a housing allowance?

There is no limit on the amount of a minister's salary that a church can designate as a housing allowance. In appropriate situations, a church could designate 100% of a minister's salary as housing allowance--but remember that the amount the minister can exclude from income taxes is limited. For more information on Housing Allowance rules, click here.