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 by the rules previously discussed.

For more information, visit the Ministers' Tax Guide

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