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On October 1, 2012, the U.S. Supreme Court denied Phil Driscoll’s petition for certiorari in his appeal arguing that ministers may be entitled to more than one housing allowance from a church or ministry employer under Internal Revenue Code Section 107.  With the opportunity for appeal now denied in the case, the Eleventh Circuit’s interpretation will stand as precedent that Congress intended for the ministers’ housing allowance exclusion to apply to only one home.  

More information concerning the background of the case can be accessed here.

Source: U.S. Supreme Court

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.