Clergy Housing Allowance and home protection

[rwom1217]

First, I know some of these are sensitive subjects, so please limit discussion to taxes.  Also, I understand that advice here does not constitute agreement/support of them.  Current events has me thinking about some of these.  Also assume any related expenses would be done in accordance with Federal, State, and local laws.

Would any of these be qualified expenses under the Clergy Housing Allowance assuming their purchase was for the intent of protecting one's home from theft, vandalism, property destruction, etc.? 

- Security (actual person(s), not a security system)

- Firearm(s), ammunition, accessories, and/or related training

- Pepper spray, tazer, etc (similar to above)

- Guard dog, related accessories (like a leash, kennel, food bowl, etc), vet/medical/vaccines, and or related training

[MaryK4 · Accepted solution]

The IRS generally includes items that are integral to the home's operation and maintenance.  While physical hardware attached to the home (like a security system or physical barriers) is a qualified expense, personal services (guards), portable personal items (firearms), and living creatures (dogs) are considered personal expenses and cannot be included in your housing allowance calculation.