"it seems as though when we do replace our roof, it should be able to be included in our housing allowance"
Like the previous person, this question makes no sense. Your housing allowance is a portion of your salary, set aside in advance and in writing by your church. If your expenses are more than the allowance, you can't deduct them. If they are less than your allowance, the extra portion of the housing allowance is taxable income.
I don't see the purpose of your question, unless you plan to ask the church to designate a larger part of your salary as a housing allowance, to use for the roof. Suppose your fair compensation is $60,000 and you normally ask for a $20,000 housing allowance and $40,000 of taxable wages. For 2025, you expect to pay $20,000 towards the roof, so you want to ask for a $40,000 housing allowance and only $20,000 of taxable wages. That reduces your tax, by considering the roof as a housing expense and planning in advance for a larger housing allowance.
That's fine, except that the housing allowance can't be more than "the fair market rental value of the home (including furnishings, utilities, garage, etc.)." Suppose a typical home in your neighborhood of similar size and amenities would cost $2000 per month to rent. That means that, no matter what your actual expenses will be, the most that can be designated as a housing allowance is $24,000. So you may need to contact a real estate agent and get a market estimate on how much it would cost to rent your home, that's the most you can ask the church to designate as a housing allowance, even if you plan to spend more because of the repair.
