If you are a retired pastor, and your denomination designates your 403(b) withdrawals as a housing allowance (in advance and in writing) you can take it as a tax-free housing allowance. The 403(b) must be sponsored by the denomination or church. If you roll it over into a private IRA or a retirement account belonging to a different employer, you lose that benefit even if you are a retired pastor.
http://www.ecfa.org/PDF/2017-Ministers'-Taxes-Made-Easy.pdf
