On Section 107's Worst Feature: The Teacher-Preacher
61 Tax Notes 1505 (1993)
8 Pages Posted: 30 Jul 2020
Date Written: December 20, 1993
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: Suggested Citation