Mary K. Samsa
Subscribe to Mary K. Samsa's PostsSeventh Circuit: Plaintiffs Lacked Standing to Challenge Tax Exemption for Ministerial Rental Allowances
By Joseph K. Urwitz, Mary K. Samsa, Ralph E. DeJong and Todd Solomon on Dec 18, 2014
Posted In Employment
An appellate court recently issued a favorable ruling for religious employers in a closely watched case relating to the ability of religious employers to provide tax-fee housing allowances to ministers. The court overturned a district court decision declaring unconstitutional Internal Revenue Code Section 107(2), which excludes from gross income a rental allowance paid to a...
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District Court Strikes Down Rental Allowance Tax Exemption for Ministers
By Anthony A. Bongiorno, Joseph K. Urwitz, Mary K. Samsa, Ralph E. DeJong and Todd Solomon on Jan 16, 2014
Posted In Employment
A federal court recently declared unconstitutional Internal Revenue Code Section 107(2), which excludes from gross income a rental allowance paid to a “minister of the gospel” as part of his or her compensation, on the grounds that it violates the Establishment Clause of the U.S. Constitution. Religious institutions offering such allowances should closely monitor further...
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