{"data":{"id":"us/26-u.s.c.-107","jurisdiction":"us","citation":"26 U.S.C. § 107","heading":"Rental value of parsonages","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 1—NORMAL TAXES AND SURTAXES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"fde1e9462ce2c551a638f87bead535e2ad7b51c0307afabd6b68c40f5614b48f","source_id":"us","stale":false,"prev":"us/26-u.s.c.-106","next":"us/26-u.s.c.-108"},"notice":"GroundRules: Original legal text. Not legal advice."}