Maybe- if the church or organization provides a parsonage as part of compensation or provides a housing allowance as part of compensation and designates the housing as non-taxable. Normally , the housing or parsonage is included on the W-2 as non-taxable compensation (box 14) and is included in social security wages and medicare wages.
Per the IRS , A licensed, commissioned, or ordained minister who performs ministerial services as an employee may be able to exclude from income the fair rental value of a home provided as part of compensation (a parsonage) or a housing allowance provided as compensation if it is used to rent or otherwise provide a home.
In order to be able to exclude the housing allowance from income, the minister's employing organization must officially designate the housing allowance as such before paying it to the minister. This is also usually on the W-2.
The fair rental value of a parsonage or the housing allowance is excludable only for income tax purposes. The minister must include the amount of the fair rental value of a parsonage or the housing allowance for social security and medicare. See Pub 517
