In addition to the resource provided by Opus 17:
A
minister who receives a housing allowance may exclude the allowance from gross
income to the extent it's used to pay expenses in providing a home. Excludible housing expenses include
rent, mortgage interest, utilities, repairs, and other expenses directly
relating to providing a home. The amount excluded can't be more than the
reasonable compensation for the minister's services.
IRS Tax
Topic: Topic 417 - Earnings for Clergy
