Designating a housing allowance
from Church Law & Tax
Many churches are lax in their housing allowance designations. Internal Revenue Regulation 1.107(b) requires that in order to be housing allowance, the amount must be designated as such pursuant to an official action taken in advance of the payment of the allowance by the employing church or other qualifying organization.
7701 Las Colinas Blvd., Ste. 800, Irving, TX 75063