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The Parsonage Allowance Exclusion: Past, Present, And Future, Matthew W. Foster
The Parsonage Allowance Exclusion: Past, Present, And Future, Matthew W. Foster
Vanderbilt Law Review
Religious freedom has played a pivotal role in the history and cultural development of the United States.' Religion historically has been considered a fundamental aspect of American culture, resulting in the granting of numerous legal rights and privileges to religious personnel and institutions. These grants stem from the protections in the Bill of Rights and include privileges that, though of undoubted importance, are not known widely and may fail to provoke controversy to the same extent as perceived infringements or endorsements of religion.'
Section 107 of the Internal Revenue Code grants one of the lesser- known privileges. This statute permits …