Court Holds That Housing Allowance Tax Exemption for Ministers in Unconstitutional

On November 21, 2013, the United States District Court for the Western District of Wisconsin, in Freedom from Religion Found., Inc. v. Lew, 2013 U.S. Dist. LEXIS 166076 (W.D. Wis 2013), held unconstitutional the tax exemption pursuant to  § 107(2) of the Internal Revenue Code for a rental allowance for ministers.  The Court held that § 107(2) violated the establishment clause of the First Amendment to the U.S. Constitution and enjoined the government from enforcing it.


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*This document contains legal information, but does not contain legal advice.

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