The Tax Code rule giving special treatment to “ministers of the gospel” (Those words are really in the Tax Code) – exempting their housing from income – has found an opponent in the Presbyterian Church. Looking at taxation in the context of social justice, the Church calls for a phase-out:
“6. Particular taxes or exclusions from taxes should treat religious organizations equally with charitable and nonprofit organizations; religious organizations should not be singled out for either penalty or privilege except for the exemption of property essential to the core functions of religion.
“7. Special tax exemptions or burdens for the property and income of ministers or other church employees are inappropriate. They should be phased out over a period long enough to accommodate the reliance of many churches on existing exemptions.”
The Center for New Revenue 