“We conclude § 107(2) is constitutional. The judgment of the district court is REVERSED.”
With those words, the 7th Circuit Court of Appeals ruled that the clergy housing allowance exclusion in federal tax law is constitutional.
The 29-page decision has major implications for clergy across the United States, as it reversed a lower court’s decision that had ruled the housing allowance exclusion unconstitutional in 2018.
It is not known at this time whether the case will be appealed to the U.S. Supreme Court, and if so, whether the Supreme Court will take it up.
EOC VISION: As our Episcopal leader, Bishop Tracy S. Malone holds out a vision and a hope that we will be bold, faithful and courageous in our Christian witness and will behold the power, the Holy Spirit’s power, that has been poured out upon us. View the bishop’s vision message.
FOUR AREAS OF FOCUS: Our mission to make disciples of Jesus Christ for the transformation of the world centers on Four Areas of Focus: Engaging in Ministry with the Poor; Improving Global Health; Developing Principled Christian Leaders; and Creating New and Renewed Congregations.
APPOINTMENTS: In making appointments, Bishop Tracy S. Malone considers the gifts and evidence of God’s grace of those appointed; needs, characteristics and opportunities of congregations; and faithfulness and commitment to an open itineracy. View appointments.
PATHWAYS TO MINISTRY: All Christians are ministers who are called to service. As you explore God’s call on your life, the resources on the Pathways to Ministry pages can help you discern your call to be ordained clergy or your call to the ministry of the laity.
Search for East Ohio Churches or Clergy.