Section 03 · Stewardship & Analytics
The Christian Minister
Faithful stewardship is a math discipline. Allocate every dollar with intent, then track growth, restricted funds, and clergy taxes correctly.
Clergy Housing Allowance (IRC §107)
Excludable = MIN(Designated, Actual Expenses, Fair Rental Value + Utilities)
Housing is excluded from federal income tax only up to the lowest of three numbers. Any excess becomes taxable income.
Designated
$24,000
Actual
$22,000
FRV
$26,000
Excludable from income tax (lowest of three)
$22,000
Excess — taxable
$2,000
Still subject to SECA — IRC §107 only excludes from income tax, not self-employment tax.