Internal Revenue Code section 107 allows ONLY "ministers" to receive unlimited amounts of income tax free income as long as it is spent on housing. The IRS has extended the benefits to employees of many private, non-church organizations such as the basketball coach at Pepperdine University. Many tax and legal scholars have written and spoken on the issue of its obvious UNconstitutionality, but there has been no political will to repeal the law or modify it to curb abuses and make it constitutional. Only in recent years has judicial effort been made to have the law ruled UNconstitutional, but that litigation could take many more years when Congress and the President could resolve the issue quickly. The President should take a leadership role in proposing that the law be repealed.
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