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Forms & Resources
Sharefile
Login to Sharefile
User Guide
Subcontractors
Form W9
ECFA Church Excel (resources, best practices)
www.ChurchEXCEL.org/Empower
Housing Allowance Worksheet and Approval Tool
Ministerial qualification
All criteria must be confirmed for §107 eligibility — designation must exist before compensation is paid
Test 1 — Designated allowance
Amount formally designated by the church governing body for the tax year
Test 2 — Actual housing expenses
Amounts actually paid during the tax year for qualifying housing costs
Test 3 — Fair rental value
FRV of home as furnished, plus utilities (Knetchel standard) — document comparable rental sources
Compensation limit
Housing allowance cannot exceed total compensation received for ministerial services
Three-test comparison & eligible exclusion
Eligible §107 exclusion is the lesser of all three tests, capped at total compensation
Minister certification
To be completed and signed before returning to your preparer
I certify that the amounts entered on this worksheet are accurate and complete to the best of my knowledge. I understand that the housing allowance exclusion is limited to the lesser of the designated amount, actual housing expenses paid, and the fair rental value of the home furnished including utilities. I retain documentation supporting these figures.
Governing board resolution
Must be adopted prior to the compensation period — document in official minutes
We, the undersigned authorized officers of the above-named church or organization, hereby certify that the governing board duly adopted a resolution designating a housing allowance in the amount shown on this worksheet for the tax year indicated, prior to the payment of any compensation to which the allowance applies. This designation is recorded in the official minutes of the board.