The thought behind IRC 107 as I understand it, was that a “minister of the gospel” would spend any of their money over necessities on good works. This is not always true (See Jim Baker, etc.). Also a lot if not most good deeds are already tax deductible.
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Still, I see no reason why "minister guy" gets all his shit paid for. I bet I work harder than he does.
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It is worse than you think. The actual wording of the housing exclusion says “minister of the gospel”. So, I assume a Rabbi would be SOL.
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