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Tax Lawyer, Vol. 56, No. 1 NO MORE TAX-FREE MANSIONS 73 73 A PLEA FOR THE REPEAL OF SECTION 107: NO MORE TAX-FREE MANSIONS FOR DUBIOUS “MINISTERS OF THE GOSPEL” Kamron Keele* I. INTRODUCTION “It is easier to admire the motives for [a religious tax] exemption than to justify it by any sound argument.”1 As a general rule, under section 61 of the Code, compensation for services should be included in gross income. Section 107 (hereinafter sometimes referred to as the parsonage allowance exclusion)...

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