26 U.S.C. § 107

Rental value of parsonages

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

(1)

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

(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.

( Aug. 16, 1954, ch. 736 , 68A Stat. 32 ; Pub. L. 107–181, § 2(a) , May 20, 2002 , 116 Stat. 583 .)