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    e rental value of the home. The value of th
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    pel with the free use of a home, which is often called a parsonage. The value of the parsonage is not subject to income tax up to the rental value of the home. The value of th
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    ten called a parsonage. The value of the parsonage is not subject to income tax up to the rental value of the home. The value of th
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    sonage is not subject to income tax up to the rental value of the home. The value of th
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    e rental value of the home. The value of the parsonage is subject to self-employment tax.

    Alternatively, a church may provide a minister with a cash housing allowance as a part of the minister's compensation. Such

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