Clarifying Notes from the Webinar Topics:
*Gifts described here are for intention of paying the clergy member more. Gifts from congregants from the goodwill of their heart that they give directly to the pastor are not taxable.
*We discuss Retroactive vs Prospective Housing allowance. Retroactive housing allowance, changing the prior periods, is not permitted. Prospective changes to housing allowance, those that are applicable in future periods, are permitted at the time they approved by the church.