Our congregation forgot to amend the clergy housing allowance designations as of January 1, 2010. May we make the designations retroactive to January 1, 2010?
No. Clergy housing allowance designations can never be made retroactively. Changes to the designation are only effective when made prospectively. So, make the revision as soon as you can. The change can be effective from the date of the action to revise the designation.
Dan Busby is a certified public accountant, president of the Evangelical Council for Financial Accountability (ECFA), and the author of the Zondervan Clergy Tax & Financial Guide.