Housing Resolutions

Under Section 107 of the Internal Revenue Code, clergy can exclude a portion of their income from income tax if it is spend on housing expense, provided the church has designated a portion of the income as "Housing Allowance" in advance of it being paid to the clergy person. In the Great Plains Conference of the United Methodist Church, pastors with the designation "District Superintendent Assignment" are not eligible for this tax benefit. If you have questions about the tax status of your pastor, contact your district superintendent office. 

Housing Resolution Resources

Retiree Housing

  • Clergy, active or retired, can use the Housing Allowance Exclusion Worksheet to determine how much they can legitimately tax shelter as a housing allowance each year on their taxes. 
  • Read the resolution passed at the 2018 annual conference session that states retired clergy’s pension during the year 2018 is designated as a housing allowance. This is for filing for the 2019 year.