{"id":17292,"date":"2025-03-13T15:51:12","date_gmt":"2025-03-13T20:51:12","guid":{"rendered":"https:\/\/www.naccc.org\/?p=17292"},"modified":"2025-03-13T15:51:12","modified_gmt":"2025-03-13T20:51:12","slug":"housing-allowance-resolution-for-pastors","status":"publish","type":"post","link":"https:\/\/www.naccc.org\/housing-allowance-resolution-for-pastors\/","title":{"rendered":"Housing Allowance Resolution for Pastors"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1185.6px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p style=\"font-weight: 400;\">A housing allowance is an important tax benefit for pastors. Church boards can use the language below to create a resolution for a housing allowance. Use it for pastors who own or rent a home.<\/p>\n<p style=\"font-weight: 400;\"><strong>Important Note<\/strong>: A resolution can only be applied\u00a0<em>prospectively.\u00a0<\/em>It can never be applied\u00a0<em>retroactively<\/em>. For a church to have a housing allowance resolution in place for a specific calendar year, it needs to adopt it by December 31 of the previous year. A resolution can be adopted after the start of a new calendar year, but it only applies from the date of the adoption forward.<\/p>\n<p style=\"font-weight: 400;\"><strong>Sample Housing Allowance Resolution for Pastors<\/strong>:<\/p>\n<p style=\"font-weight: 400;\">The following resolution was duly adopted by the board of directors of [Name of Church] at a regularly scheduled meeting held on [Day, Month, Year], a quorum being present:<\/p>\n<p style=\"font-weight: 400;\">Whereas, ministers who own or rent their home do not pay federal income taxes on the amount of their compensation that their employing church designates in advance as a housing allowance, to the extent that the allowance represents compensation for ministerial services, is used to pay housing expenses, and does not exceed the fair rental value of the home (furnished, plus utilities); and<\/p>\n<p style=\"font-weight: 400;\">Whereas, Pastor [First and Last Name] is compensated by [Name of Church] exclusively for services as a minister of the gospel; and<\/p>\n<p style=\"font-weight: 400;\">Whereas, [Name of Church] does not provide Pastor [First and Last Name] with a parsonage; therefore, it is hereby<\/p>\n<p style=\"font-weight: 400;\">Resolved, that the total compensation paid to Pastor [First and Last Name] for calendar year ____ shall be [$_____], of which [$_____] is hereby designated to be a housing allowance; and it is further<\/p>\n<p style=\"font-weight: 400;\">Resolved, that the designation of [$_____] as a housing allowance shall apply to calendar year ____ and all future years unless otherwise provided.<\/p>\n<p style=\"font-weight: 400;\">Source: Hammar, Richard R. \u201cHousing Allowance Resolution for Pastors.\u201d Church Law &amp; Tax, March 6, 2025.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":725,"featured_media":17294,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[59,41,51,84],"tags":[],"class_list":["post-17292","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-church-employment-resources","category-church-resources","category-clergy-resources","category-featured-church-resources"],"_links":{"self":[{"href":"https:\/\/www.naccc.org\/wp-json\/wp\/v2\/posts\/17292","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.naccc.org\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.naccc.org\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.naccc.org\/wp-json\/wp\/v2\/users\/725"}],"replies":[{"embeddable":true,"href":"https:\/\/www.naccc.org\/wp-json\/wp\/v2\/comments?post=17292"}],"version-history":[{"count":2,"href":"https:\/\/www.naccc.org\/wp-json\/wp\/v2\/posts\/17292\/revisions"}],"predecessor-version":[{"id":17295,"href":"https:\/\/www.naccc.org\/wp-json\/wp\/v2\/posts\/17292\/revisions\/17295"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.naccc.org\/wp-json\/wp\/v2\/media\/17294"}],"wp:attachment":[{"href":"https:\/\/www.naccc.org\/wp-json\/wp\/v2\/media?parent=17292"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.naccc.org\/wp-json\/wp\/v2\/categories?post=17292"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.naccc.org\/wp-json\/wp\/v2\/tags?post=17292"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}