# 26 U.S.C. § 107: Rental value of parsonages

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s107>. Cite pinpoints as 26 U.S.C. § 107(a)(1).

In the case of a minister of the gospel, gross income does not include—

## § 107(1)

the rental value of a home furnished to him as part of his compensation; or

## § 107(2)

the rental allowance paid to him as part of his compensation, to the extent used by him to rent or provide a home and to the extent such allowance does not exceed the fair rental value of the home, including furnishings and appurtenances such as a garage, plus the cost of utilities.

## Regulations

- [Treas. Reg. § 1.107-1](/26/reg/1.107-1.md): Rental value of parsonages. (interprets § 107)

## Leading cases

- [Boyer v. Commissioner, 69 T.C. 521 (1977)](https://www.courtlistener.com/opinion/4704529/boyer-v-commissioner/)
- [Gaylor v. Mnuchin, 919 F.3d 420 (7th Cir. 2019)](https://www.courtlistener.com/opinion/4600327/annie-gaylor-v-steven-mnuchin/)

## Connections

Cites: none

Cited by: § 265 Expenses and interest relating to tax-exempt income; § 1402 Definitions

Derived from: 1939 § 22(b)(6)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 32
- 2002-05-20: [Pub. L. 107-181](/26/act/107-181.md), 116 Stat. 583