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Recent Housing Allowance Opinion


Judge Barbara B. Crabb of the Western District of Wisconsin recently found the housing allowance tax exemption for clergy to be unconstitutional, violating the First Amendment of the U.S. Constitution. The Legal Services Department at GCFA has reviewed the decision and prepared a thoughtful analysis of its contents and the reasoning of the judge. The case remains open and an appeal to the Circuit Court of Appeals is likely. The Legal Services Department will continue to monitor this case and will update its analysis when necessary.  Updates will be found at  If you should have any questions, please feel free to contact us at

Click here to read the analysis of the ruling from the Legal Services Department of GCFA.  

A copy of this decision (Gaylor v. Mnuchin) can be found here.