On Section 107's Worst Feature: The Teacher-Preacher

61 Tax Notes 1505 (1993)

8 Pages Posted: 30 Jul 2020

See all articles by Joel S. Newman

Joel S. Newman

Wake Forest University - School of Law

Date Written: December 20, 1993

Abstract

The parsonage exemption, IRC section 107, should not apply to employees of religious organizations who do not perform religious functions. For example, professors of chemistry, when employed by a religiously affiliated university, should not receive a parsonage exemption, even if they are ordained ministers.

Keywords: Parsonage Exemption, Section 107, Tax, Religion

JEL Classification: H24

Suggested Citation

Newman, Joel S., On Section 107's Worst Feature: The Teacher-Preacher (December 20, 1993). 61 Tax Notes 1505 (1993), Available at SSRN: https://ssrn.com/abstract=3659887

Joel S. Newman (Contact Author)

Wake Forest University - School of Law ( email )

P.O. Box 7206
Winston-Salem, NC 27109
United States

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