2023 Housing Allowance Resolution
Reminder for all clergy wishing to change their housing allowance for 2023:
Housing resolutions for the calendar year 2023 should be adopted at the next meeting of the various diocesan entities and corporations or vestries. Please ensure that the adopted resolutions are reflected in the minutes of the respective meeting. Your current resolution should include the language “shall apply to all future years unless otherwise provided”, which eliminates the necessity to submit a resolution in years when change is not desired and still preserves your tax benefit.
Below is a housing allowance worksheet for clergy provided housing and another for those living in housing they rent or own. There are also fillable sample housing resolutions for both scenarios. If making a change or submitting a resolution for the first time this fillable form must be presented to the governing body; either an employer, vestry or Bishop’s Committee. Then a reference to the resolution must appear in the minutes of the meeting it was approved and a copy provided to me, Nancy Signore.
Please discuss with your tax advisor what action is appropriate for you. The Church Pension Fund has provided the services of a tax specialist, who is available to answer any questions you may have. Please feel free to contact Nancy Fritschner (877-305-1414).
Remember, the amount designated IS subject to the self-employment tax as is the value of church-owned housing where provided.
Please do not hesitate to contact me if I can be of any further assistance to you.
Nancy Signore
Human Resource Manager
nsignore@dioceseli.org
516-246-4800 x.111
516/246-9937 (fax)