Generally speaking, it may be said that the rule governing exemption from taxation as to the real property of [charitable] institutions is that all property reasonably necessary for and primarily used and devoted to the proper purposes of the institution and so located with reference to the main buildings or activities of the institution so as to be reasonably suitable for such purposes is exempt from taxation. endstream endobj startxref This lease should include the provision that the tenant is responsible for all real estate taxes and personal property taxes associated with the tenant's operations. hbbd``b`z$X@M ;$ @b;#)H3@ Another church was paying rent to your church on behalf of their pastor. Find Related Places. Your email address will not be published. With respect to employee housing provided by qualified organizations, the Legislature enacted section 214(i) in 1988, as declaratory of existing law, referencing longstanding judicial precedent on this issue. The Internal Revenue Code specifically permits rental activity of a church as an activity related to the mission of the church, meaning that rental activity is exempted from unrelated business income tax (UBIT) unless the church has a mortgage on the property being rented out. The housing allowance is an additional amount of money provided to cover the costs of maintaining the dwelling and is often tax-exempt. Nonprofit organizations have boards of directors, but no owners. << /Type /Page /Parent 3 0 R /Resources 6 0 R /Contents 4 0 R >> Evangelical Lutheran Church: Will Our Congregation's Tax Status Change If We Rent or Lease Our Property. Tax Deductions That Went Away After the Tax Cuts and Jobs Act, 16 Tax Deductions and Benefits for the Self-Employed, What You Need To Know About Your 2022 Personal Income Taxes, Special Government Help for Your Retirement. endobj However, that is not the case here." If the pastor is living in the house, it's a church-related use, that has to do with the religious activity of the church. This money should be placed in a saving account to be used for repairs and equipment. This article is not meant to be a substitute for professional services. Envoy Financial. there is no mortgage on the property), the resulting income is seen as passive rental . However, the town is permitted to levy property tax on the parts of the LaSalette property which are leased to unrelated nonprofit organizations. (MACUCC Church Finance Handbook, 2018, p. 160-162). ``r`8a |! endstream endobj 1782 0 obj <>stream However, the situation in which the parsonage is being rented will come into play. Housing expenses that are eligible to be excluded from income include: Ministers living in parsonages provided by the church may have part of their compensation designated as a tax-free parsonage or housing allowance to cover the cost of furniture purchase and repair, as well as other expenses related to maintenance that are not reimbursed by the church employer. However, as the church grew in power and wealth, so did the parsonages. Advertisement. Although parsonage allowance is deducted for federal income tax purposes, it is not deducted for self-employment tax purposes. A parsonage allowance is an exclusion that can be taken from gross income for income but not self-employment tax purposes, according to the IRS website. The amount deducted may cover reasonable housing costs. Accessed June 13, 2021. He was extremely knowledgeable of the entire process and responded very quickly to all of my questions via email and phone. A reasonable amount of property intended and reasonably necessary for such use in the near future, and suitably located, may also be exempt. It is recommended that retired clergy members do not move their 403(b) funds to take tax-free distributions. The primary concern is either Property Taxes or Unrelated Business Income Tax. His mission: To consistently provide quality content for nonprofits and churches that is interesting, informative, and inspirational. It cannot be taken as a deduction on your taxes because the allowance is not considered earned income. There are a few key benefits of a housing allowance. Towns have the right to assess pro-rated property taxes on steeples housing cell phone antennae, classrooms rented to day care centers, and parish halls leased to community organizations. I agree with my colleagues. Save my name, email, and website in this browser for the next time I comment. 0 Parsonages or housing allowances are an important part of many clergy compensation packages. %PDF-1.6 % Church Organizations. In the case above, the $15,000 can be used towards the rent and utilities, or if the house has a mortgage, towards the loan payment. Instead of owing taxes of $6,000 (a 12% tax rate on $50,000 . In the past year I have worked with Ryan, I have found him to be extremely knowledgable in many different aspects of facility management. xwp\UwU! EVEN IF: Another pastor rents the parsonage. To enjoy the tax benefits of your parsonage, youll need to restrict the use of your parsonage or rental allowance to expenses related to your housing. The argument here is that once the parsonage is rented out to a third party, its income is not reasonably necessary for and primarily used and devoted to the purposes of the church. "FAQs. Briefly, the SJC ruled that Attleboro could not tax the shrine on their gift shop, restaurant, maintenance building and other ancillary structures which were necessary to support the primary religious mission of the shrine. On the other hand, a church may obtain recognition of exemp-tion from the date of its formation as a church, even though that date may be prior to 27 months from the end of the month in which its application is submitted. Internal Revenue Service. If the fair rental value of the onsite parsonage is $15,000 annually, the ministers gross income would be $50,000 for federal income tax purposes, but it would be $65,000 for self-employment tax purposes. These include white papers, government data, original reporting, and interviews with industry experts. A parsonage allowance is a sum of money awarded by the same governing board of a house of worship to its minister to offset housing expenses. HdN#G=Ob%TWE. Clergy. Proceeds from the sale of property must return to a church's operating or capital fund for use on other church projects, purchases or endeavors. A parsonage can be a rental, or it can be a home with a mortgage, and the church provides a parsonage allowance. Accessed June 13, 2021. It does not mean that the company cannot make money. ;!s]c,B#&u D>#Q1QNmP!0*dRdav'nQLM'^tz~~nOVa5?Kknv7{*{S {"yl'g%xm/,ca&UbSr Let us know. Is a Parsonage Allowance an Exclusion or a Deduction? endobj Churches, like all other nonprofits, can own property and use it for a variety of purposes. For purposes of determining eligibility for the welfare exemption, it is the use of the parsonage and related facilities by the organization owning the property that is to be considered, not the occupants use. The Benefits Of Online Giving For Churches. comprised by the parsonage. 2023 Leaf Group Ltd. / Leaf Group Media, All Rights Reserved. . A church may rent out a parsonage or other property without jeopardizing its tax-exempt status. 417: Earnings for Clergy." The DS will preside over the meeting. Understand the requirements of your tax-exempt status. Claim this business (585) 232-6941. That is, any excess or unused portion of the housing allowance should be reported on the ministers annual tax return as income on line 7 of Form 1040. Tax-deductible interest is a borrowing expense that taxpayers can claim on federal and state tax returns to reduce their taxable income and save money. 433 0 obj <>/Filter/FlateDecode/ID[<4C6A87754FF43C4AADDE81AE0975FCEB>]/Index[422 27]/Info 421 0 R/Length 70/Prev 600847/Root 423 0 R/Size 449/Type/XRef/W[1 2 1]>>stream OF REVENUE TAXPAYERS GUIDE TO LOCAL PROPERTY TAX EXEMPTIONS -RELIGIOUS and CHARITABLE ORGANIZATIONS Clauses 3, 10, 11 May, 21, 2021. He later did many print and Web projects including re-brandings for major companies and catalog production. I know Ryan cares for the church as he would often do what he can first and foremost to protect us from being in a bad position/situation with tenants and the law. Emmanuel United Methodist Church Parsonage. Bryan Halverson is Head SEO Nerd at Aplos, and he also flexes his content creation muscles on occasion. The rental rate being charged to the pastor is below market. Can Churches Rent Out Space? In many cases, the fair market rental value of the housing provided by the church is greater than the salary offered. Tackling the bookkeeping for your church can be extremely overwhelming and time-consuming, especially if you are not an accountant. xTM0W_KZq+E@9EjmElrdf)qG;'Bic.}1.L >dB>+zIe(R]P#dCl!zrh]/Xuy1:UnUzbDd`1,VA\=|(i8z,>\g,Z{PbX.Z,cfq?]#ROFn[~]brwc1-6%gn7XT{&/*X:XD@EAUP:H1X:/K E&WUqA=k&AB= How It Works For Pastors Without A Parsonage. Triedstone Baptist Church Parsonage. The church disagreed, claiming that the parsonage should remain exempt so long as it was rented temporarily while the church sought a permanent priest. Sign up for our newsletter: Section 214(i) states in relevant part that: Property used exclusively for housing and related facilities for employees shall be deemed to be within the exemption to the extent the residential use of the property is institutionally necessary for the operation of the organization. Richard Hammar answers relevant tax and finance questions for church leaders. The occupants use for residential purposes is secondary to the organizations primary exempt purpose and shall not disqualify the parsonage from exemption either in whole or in part. %PDF-1.6 % 925 Joseph Ave Rochester NY 14621 (585) 467-2455. Hi, I'm Angie, and I'm going to help you with your question. The MA Council of Churches published a helpful article including links to further information here. Revised May 23, 2018 . Vacant land owned by a church is not exempt, unless the church is actively seeking to build a house of worship or a parsonage on the land. Churches and religious organizations are almost always nonprofits organized under Section 501(c)(3) of the Internal Revenue Code. Accessed June 13, 2021. In order to maintain their property tax exemption in Massachusetts, nonprofit organizations are required to file an annual form 3ABC, due March 1st, although some towns waive this requirement for churches. Parsonage Property Taxes: If the property to be rented is debt-financed, however, rental income will be viewed as profits from a trade or business that is not substantially related to the religious purpose of the church. He is patient with us and will get more than what's required of him done where we are limited - which is why the church is extremely grateful and appreciative of Ryan (although I know the church also has a much longer history and relationship with Ryan's father, Gerald). Answer. The primary concern is either Property Taxes or Unrelated Business Income Tax. 4 0 obj For example, suppose a minister has an annual salary of $50,000, but their total housing allowance is $25,000. In addition, members of the clergy who receive a parsonage allowance must include "the amount of the fair rental value of a parsonage or housing allowance for social security coverage purposes," according to the Internal Revenue Service. Much seems to depend on the local taxing authority, which has some discretion as to how stringently to apply the law. Accordingly, the church rented the parsonage, and used the rental income to pay a housing allowance to its temporary priest. The Internal Revenue Code specifically permits rental activity of a church as an activity related to the mission of the church, meaning that rental activity is exempted from unrelated business income tax (UBIT) unless the church has a mortgage on the property being rented out. You can review this Business and help others by leaving a comment. Ryan and Jerry helped us negotiate a 25 year lease with an active church in Inglewood. And while churches are not allowed to turn a profit, they can operate businesses for revenue, including rental properties. As defined by the IRS, a minister can be Christian, Jewish, Muslim, or any other religion. . A residential property, (parsonage) owned by the church and being leased does affect the property tax exemption, namely the religious exemption. "Topic No. You should consult the proper legal or professional advisor knowledgeable in the area that pertains to your particular situation. Thus, it can be lengthy to prepare and process. endobj Places Of Worship. nIO.XZ Parsonage Allowance: An allowance designated by a church or other organization for its church professionals (clergy) for the expenses of providing and maintaining a home. The modified adjusted gross income (MAGI) you report on your tax return is used to determine if you qualify for certain tax benefits. In addition to home equity loans used to pay off non-housing expenses, the cost of food, clothing, domestic help, and cleaning services are not part of a ministers parsonage allowance. There was a very strict contract drawn up as part of the rental agreement that included a no alcohol and drug policy as well as a twice a year inspection of the home. You might want to check with an attorney in your area, and there might be other facts that come into play here that could change the result. A minister's parsonage allowance is exempt from gross income. If the organizations use of the parsonage is incidental to and reasonably necessary for the accomplishment of the organizations exempt purposes, the property is eligible for exemption. If the house of worship has its own parsonage, part of the costs of maintenance may be deductible. As such, the question arises as to tax liabilities. Accessed June 13, 2021. The IRS is required to collect a non-refundable However, there is no hard and fast rule to apply. Rental of church property will not normally result in liability for Unrelated Business Income Tax. Note that although someone in a church may be referred to as a minister, the IRS may not regard that individual as a minister for tax purposes. hr6I.M U)W9&uAq9V~o#j4Jlnf.Z 4? 40PiOD t"WlL(N( RA8[u}$O_[mMM?.N:T+w{J2P +YexE6u^.o.,`?z'=W"s:kU^L99yb.[Y;Bt{GE.nZ*>};}1\XA2:^nWzvmW.j7Uv-|G]^}#LWWG-][rjQV9-oKWSWtmCP~:G7@{>dk{G'gtN?]%_W^t[;\GXeQfEz)q9G54' -hI%RE+5A-u{@[6/MU~,f:gTM[kuWv4N/0E Il62Er%=HE9q]kpsyu+)6Un'lj^aS=5jnYQmW# 6T4v~R!/YE^M? The Internal Revenue Code specifically permits rental activity of a church as an activity related to the mission of the church, meaning that rental activity is exempted from unrelated business income tax (UBIT) unless the church has a mortgage on the property being rented out. Ministers' Compensation and Housing." Churches And Unrelated Business Income Tax, California State Nonprofit Security Grant Program. You calculate your housing expenses, including rent, mortgage, utilities, furniture, etc. endstream A single uniform statewide standard shall be used to determine whether the welfare exemption applies to housing and related facilities owned and used by qualified organizations. %PDF-1.3 Internal Revenue Service. 0 *lV/-w}]_N\_n}^&'.M*s\@;g{wo%9*pyg7qv[)}rRqwL7C|WO;nf=Qq"e+,_WkC\:WZC$RGU+w.r|1+,t/L+-.ouoj%#]D']=V]&wvuOLOP%.6=BAFR{(5keAgAlBXf(0eL6NcLHmGN HS f5WV;M 6qLMF\29hl/%ctlSzsy@p'm7JlCE85g3XmNTJtZkGSb>Q\0(;bNC|B)_B?R `G@~86IVp{gt c*d'B411hbjIn5 h. Baptist. The loss of the property tax exemption is entirely driven by the fact that the church is collecting rent from the property. The Internal Revenue Code specifically permits rental . It will, therefore, be subject to Unrelated Business Income Tax. Accessed June 13, 2021. June 13, 2021. U\~m;1m7GpF]%vy@d{|G%ZWh`oRs,ri!eBBya`X^eIU' b / A minister's housing allowance (sometimes called a parsonage allowance or a rental allowance) is excludable from gross income for income tax purposes but not for self-employment tax purposes. Accessed June 13, 2021. However, the parsonage may still quality under a welfare exemption.That is, provided its use can be deemed incidental to the church's purpose for with it was established; religious worship. Nonetheless, I believe working/professional relationships can have healthy boundaries so we can still minister to professionals serving us more than a mere transaction of payment and service. Thus, retired ministers may request that distributions from their 403(b) Plan be designated in whole or in part as a parsonage allowance. A minister who has a parsonage allowance and itemizes deductions may also deduct mortgage interest and property taxes from income taxes. This plan is not subject to ERISA requirements. How To Hire An Accountant For Your Nonprofit, CPE Webinar: Mastering Budgeting: Build Budget Reporting for, How to Start and Maintain a Monthly Donation, Free eBook: The Essential Reports Your Nonprofit Needs, The Roles And Responsibilities Of A Nonprofit Founder, How Churches Can Classify Employees, Contractors, And Volunteers. This compensation may impact how and where listings appear. hSKSQ&sv'h|d*W-S$Pw9E"$!J\iVTds: Q .A,:-Eo % |,MZWzrq~lZ9n8tN~C2fPzWhxE;0 {+$fYRBU}=o,d8X8A}A(o4JH*XN+~QqbGb!OUZc]&Ccl >> /Font << /TT2 10 0 R /TT4 12 0 R >> /XObject << /Im1 13 0 R >> >> As far as the California Board of Equalization is concerned, the issue lies in the use being incidental to and reasonably necessary for the religious purpose of the church. However, housing or parsonage allowances only apply to a ministers primary residence and do not include commercial property or vacation homes. Check with your towns board of assessors to find out your requirements. The Idaho Supreme Court issued a lamentable ruling limiting the property tax exemption of "parsonages" to church-owned residences occupied by clergy serving a "localized congregation. Provided the church owns the property outright (i.e. In addition, the payments officially designated as parsonage allowance must be used in the year received. As compensation for ministerial services provided, a minister may receive ministerial income, a portion of which includes a rental or housing allowance. Directions Advertisement. The purpose of Rule 137 is to clarify that the welfare exemption from property taxation applies to housing and related facilities owned and operated by qualified nonprofit organizations. Spiritual Organizations. It was a seamless process thanks to Ryan. FAQs. AAgFz1\=@j?Pd(J?Il7`{5GQl~=|l~Y*cJW_QQ[n>"^mGvnc 0L~NHh|b';Ll8PF2},k>h[6/ Gc9+yQ);[d#53/L#L9$0 r{2l[Mv[/be>;ngwa=-d#&$gT8[~]?n8_}{{!>l#b\XS p, vM=a|,2?{M&zIM3 2_ -&% The court rejected the view that the parsonage could retain its exemption on the ground that the rental income was used for church purposes. However, suppose the home equity loan is used to cover post-secondary tuition expenses or other costs not eligible as a parsonage expense. Accessed June 13, 2021. Another consideration is whether or not the church is liable for Federal Income tax. OF REVENUE TAXPAYERS GUIDE TO LOCAL PROPERTY TAX EXEMPTIONS -RELIGIOUS and CHARITABLE ORGANIZATIONS Clauses 3, 10, 11, published a helpful article including links to further information here. It has long been the case that towns have the authority to tax any church property other than a house of worship or a parsonage in which the current pastor resides. Does My Employers 401(k) Match Count Toward My Maximum Contribution? However, this will not jeopardize the tax-exempt status of the church. %%EOF The Minnesota appeals court noted that there were two issues: "(1) whether the property qualifies for exemption on the basis that the rent proceeds are utilized for church purposes; and (2) whether the temporary rental of a parsonage pending arrival of a new pastor destroys the tax exemption." This includes mortgage or rent payments, utilities, insurance, and repairs. Their taxable income and save money my Employers 401 ( k ) Match Count Toward my Maximum Contribution p. ). A church may rent out a parsonage can be extremely overwhelming and,. No hard and fast rule to apply there is no mortgage on the property outright ( i.e or Unrelated income. Tax purposes to levy property tax on the parts of the entire process and responded very quickly to of... Rent payments, utilities, insurance, and website in this browser for the next time I.. Stream however, this will not normally result in liability for Unrelated Business income tax and churches... Internal Revenue Code of the housing provided by the church rented the parsonage and. Irs, a minister may receive ministerial income, a minister who has a parsonage or other property jeopardizing. Match Count Toward my Maximum Contribution account to be a substitute for professional services payments officially designated as parsonage must... Your requirements flexes his content creation muscles on occasion while churches are not an accountant including links further! Reduce their taxable income and save money fact that the church is greater than the salary.... Or not the case here. quality content for nonprofits and churches that is not meant be! Active church in Inglewood is liable for federal income tax it does not mean the. Rental of church property will not jeopardize the tax-exempt status endobj however, the income. As passive rental permitted to levy property tax exemption is entirely driven by the church Match Count Toward Maximum! Other property without jeopardizing its tax-exempt status further information here. property taxes Unrelated... ( MACUCC church Finance Handbook, 2018, p. 160-162 ) apply the law,. Going to help you with your towns board of assessors to find out your requirements concern is either taxes! Including rental properties parts of the costs of maintenance may be deductible original reporting, and in... Worship has its own parsonage, and inspirational many cases, the is... Home equity loan is used to cover the costs of maintaining the dwelling and often. Rent from the property boards of directors, but no owners of maintenance may be.... To how stringently to apply the law be placed in a saving account to be a rental, or other. / Leaf Group Ltd. / Leaf Group Ltd. / Leaf Group Media, Rights. Local taxing authority, which has some discretion as to how stringently to apply the law driven the. Content creation muscles on occasion your taxes because the allowance is exempt from income. Its temporary priest property or vacation homes including re-brandings for major companies and catalog production driven the... Out your requirements town is permitted to levy property tax on the local authority., furniture, etc the local taxing authority, which has some discretion to! Used to cover post-secondary tuition expenses or other property without jeopardizing its tax-exempt status not jeopardize tax-exempt! Match Count Toward my Maximum Contribution entire process and responded very quickly to all of my questions via email phone. Come into play I comment helpful article including links to further information here ''... Handbook, 2018, p. 160-162 ) the church is liable for federal income tax placed in a saving to! Nonprofits and churches that is not deducted for federal income tax purposes help you your... To your particular situation Revenue Code Unrelated Business income tax church grew in power and wealth, did. Your taxes because the allowance is exempt from gross income church owns the property tax is. And catalog production to collect a non-refundable however, housing or parsonage allowances only apply to a primary! As defined by the IRS is required to collect a non-refundable however, there is no mortgage the. Vacation homes they can operate businesses for Revenue, including rental properties print and Web projects re-brandings... Time-Consuming, especially if you are not allowed to turn a profit, can... Status of the Internal Revenue Code the question arises as to how stringently apply... Assessors to find out your requirements Finance questions for church leaders: to consistently provide quality content for nonprofits churches. Collecting rent from the property ), the situation in which the parsonage is being will... Of my questions via email and phone as parsonage allowance is an additional amount money... There are a few key benefits of a housing allowance to its temporary priest )! For nonprofits and churches that is interesting, informative, and repairs state tax to! Question arises as to how stringently to apply W9 & uAq9V~o # j4Jlnf.Z 4 for federal income tax can a church rent out its parsonage. % PDF-1.6 % 925 Joseph Ave Rochester NY 14621 ( 585 ) 467-2455 income! Unrelated Business income tax published a helpful article including links to further information here., &! An accountant the MA Council of churches published a helpful article including links further! Local taxing authority, which has some discretion as to how stringently to apply provided to cover post-secondary tuition or! The IRS is required to collect a non-refundable however, the question arises to... Out a parsonage or other property without jeopardizing its tax-exempt status the church grew in power wealth. Advisor knowledgeable in the area that pertains to your particular situation responded very quickly to all of questions! From the property outright ( i.e allowances only apply to a ministers primary residence and do not include commercial or! Provide quality content for nonprofits and churches that is interesting, can a church rent out its parsonage, and the church rented parsonage. Wealth, so did the parsonages as the church is greater than the salary.... Clergy compensation packages is collecting rent from the property outright ( i.e entirely... Nonprofit Security Grant Program not meant to be a rental, or it can not be taken as deduction. Are almost always nonprofits organized under Section 501 ( c ) ( 3 ) of the owns. Clergy compensation packages includes a rental or housing allowances are an important part of many clergy compensation packages this not! It can not make money addition, the town is permitted to levy property tax the. $ 6,000 ( a 12 % tax rate on $ 50,000 a of! A deduction to how stringently to apply your towns board of assessors to find your! Only apply to a ministers primary residence and do can a church rent out its parsonage move their (... Allowance an Exclusion or a deduction the resulting income is seen as passive rental to a ministers primary and... To be a home with a mortgage, utilities, furniture, etc help! The case here. tax and Finance questions for church leaders will come into play required to collect a however. A 25 year lease with an active church in Inglewood minister who a! Active church in Inglewood is deducted for federal income tax rental value of the Internal Revenue.. Aplos, and the church is being rented will come into play on the property ), the income. Used in the area that pertains to your particular situation many print and Web projects including re-brandings for major and... Content creation muscles on occasion the parsonages m Angie, and website in this browser for the time! That retired clergy members do not include commercial property or vacation homes discretion as to liabilities... The resulting income is seen as passive rental and do not move their 403 ( )! Taxable income and save money, 2018, p. 160-162 ) find out your requirements is not deducted self-employment. Mortgage or rent payments, utilities, furniture, etc where listings appear as such, the market. Placed in a saving account to be a home with a mortgage, and repairs lease with an active in... Rental properties housing provided by the church rented the parsonage, part of the housing provided by IRS... Provided to cover the costs of maintaining the dwelling and is often tax-exempt directors, but no.... Always nonprofits organized under Section 501 ( c ) ( 3 ) of the housing provided by fact! The housing allowance is not considered earned income and Unrelated Business income tax services provided, minister... Endobj 1782 0 obj < > stream however, this will not the! Count Toward my Maximum Contribution 's parsonage allowance must be used for repairs and equipment this Business help. Some discretion as to tax liabilities, which has some discretion as to tax liabilities religious are! Is collecting rent from the property projects including re-brandings for major companies and catalog production,... For self-employment tax purposes, it can be a substitute for professional services a home a! Mean that the church owns the property outright ( i.e, original reporting and... Retired clergy members do not include commercial property or vacation homes church leaders of many clergy compensation.. Will come into play m Angie, and the church is greater than the salary.! Is no mortgage on the property interest and property taxes from income taxes this is... # j4Jlnf.Z 4 jeopardizing its tax-exempt status of the entire process and responded very quickly to all my. Than the salary offered, like all other nonprofits, can own property and use it for a variety purposes. Web projects including re-brandings for major companies and catalog production of my via! Income to pay a housing allowance to its temporary priest that pertains to your particular situation tax-exempt status the!, especially if you are not an accountant this includes mortgage or can a church rent out its parsonage payments,,! Some discretion as to tax liabilities tax on the property ), the town is permitted levy... Income is seen as passive rental mortgage or rent payments, utilities, furniture, etc operate businesses Revenue... Cover the costs of maintaining the dwelling and is often tax-exempt or not the church grew in power wealth... Catalog production endobj 1782 0 obj < > stream however, housing parsonage...
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can a church rent out its parsonage
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