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Lawmakers Urge Retention of Parsonage Allowance

APR. 18, 2018

Lawmakers Urge Retention of Parsonage Allowance

DATED APR. 18, 2018
DOCUMENT ATTRIBUTES
  • Authors
    Pittenger, Robert
    Messer, Luke
    Aderholt, Rep. Robert B.
    LaMalfa, Rep. Doug
    Roe, Rep. David P.
    Posey, Rep. Bill
    Hice, Rep. Jody B.
    Lamborn, Rep. Doug
    Pearce, Stevan
    Mooney, Rep. Alexander
    Abraham, Rep. Ralph Lee
    Biggs, Rep. Andy
    Hartzler, Rep. Vicky
    King, Rep. Steve
    Banks, Rep. Jim
    Norman, Rep. Ralph
    Gaetz, Rep. Matt
    Weber, Rep. Randy K., Sr.
  • Institutional Authors
    U.S. House of Representatives
  • Code Sections
  • Subject Area/Tax Topics
  • Industry Groups
    Nonprofit sector
  • Jurisdictions
  • Tax Analysts Document Number
    2018-16847
  • Tax Analysts Electronic Citation
    2018 TNT 76-14
    2018 EOR 5-55
  • Magazine Citation
    The Exempt Organization Tax Review, May 2018, p. 363
    81 Exempt Org. Tax Rev. 363 (2018)

April 18, 2018

The Honorable Kevin Brady
Chairman
House Ways and Means Committee
1102 Longworth House Office Building
Washington, DC 20515

The Honorable Bob Goodlatte
Chairman
House Judiciary Committee
2138 Rayburn House Office Building
Washington, DC 20515

Dear Chairman Brady and Chairman Goodlatte,

Thank you both for your leadership of your respective Committees, and for your continued efforts to provide economic relief to hardworking families and commitment to our shared American values.

Recently, an atheist-led group sued the Internal Revenue Service (IRS) to eliminate a 64-year-old tax provision, the Parsonage allowance. As you may know, the Parsonage allowance is a tax-exempt housing allowance under section 107 of the Internal Revenue Code for which clergy, and other religious leaders are eligible.

In 2017, a federal judge in Wisconsin ruled the Parsonage allowance unconstitutional, holding that the allowance violates the Establishment Clause. The Federal Court's decision has been appealed by the Trump Administration, with oral arguments expected later this year.

The Parsonage allowance allows religious leaders to live near their congregation and serve the community around them. This allowance follows the same tax principle that permits our military, overseas workers, and other employees across various industries to receive compensation for their housing costs.

The Parsonage housing allowance is essential to treating our nation's pastors, ministers, and religious leaders fairly-avoiding government entanglement in religious matters, and leaving religious leaders free to serve sacrificially in the communities that are most in need. Our nation's religious leaders have important responsibilities that are vital to our country's overall well-being and it is our responsibility to ensure that the government does not needlessly interfere with their ability to do their job.

For example, Bishop Peecher from Chicago receives the Parsonage allowance and has devoted his life to decreasing gang violence, mentoring at-risk youth, and providing food and clothing to the homeless community. Religious leaders such as Bishop Peecher would be forced to move

farther away from their communities and curtail their ministries with the elimination of the tax-exempt housing allowance.

Removing the Parsonage allowance would have a lasting impact not only on churches, but also on surrounding at-risk communities.

As we monitor the Gaylor v. Mnuchin case, we encourage you to continue to take any necessary legislative actions to continue treating our nation's selfless leaders fairly, and continue to support the Parsonage allowance, to protect the religious freedoms upon which our nation was founded. Sincerely,

Robert Pittenger
Member of Congress

Luke Messer
Member of Congress

Robert B. Aderholt
Member of Congress

Doug LaMalfa
Member of Congress

David P. Roe, M.D.
Member of Congress

Bill Posey
Member of Congress

Jody B. Hice
Member of Congress

Doug Lamborn
Member of Congress

Steven Pearce
Member of Congress

Ralph Abraham, M.D.
Member of Congress

Alex X. Mooney
Member of Congress

Andy Biggs
Member of Congress

Vicky Hartzier
Member of Congress

Steve King
Member of Congress

Jim Banks
Member of Congress

Ralph Norman
Member of Congress

Matt Gaetz
Member of Congress

Randy K. Weber
Member of Congress

DOCUMENT ATTRIBUTES
  • Authors
    Pittenger, Robert
    Messer, Luke
    Aderholt, Rep. Robert B.
    LaMalfa, Rep. Doug
    Roe, Rep. David P.
    Posey, Rep. Bill
    Hice, Rep. Jody B.
    Lamborn, Rep. Doug
    Pearce, Stevan
    Mooney, Rep. Alexander
    Abraham, Rep. Ralph Lee
    Biggs, Rep. Andy
    Hartzler, Rep. Vicky
    King, Rep. Steve
    Banks, Rep. Jim
    Norman, Rep. Ralph
    Gaetz, Rep. Matt
    Weber, Rep. Randy K., Sr.
  • Institutional Authors
    U.S. House of Representatives
  • Code Sections
  • Subject Area/Tax Topics
  • Industry Groups
    Nonprofit sector
  • Jurisdictions
  • Tax Analysts Document Number
    2018-16847
  • Tax Analysts Electronic Citation
    2018 TNT 76-14
    2018 EOR 5-55
  • Magazine Citation
    The Exempt Organization Tax Review, May 2018, p. 363
    81 Exempt Org. Tax Rev. 363 (2018)
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