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April 2016 » Is the Parsonage Allowance Constitutional?
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William A. Bailey, JD, LLM, CPA
In BriefIn November 2013, the U.S. District Court for the Western District of Wisconsin ruled that the parsonage allowance of IRC section 107(2) was unconstitutional under the Establishment Clause of the First Amendment. In November 2014, the Seventh Circuit Federal Court of Appeals overturned this judgment and ruled that the plaintiffs did not have standing to argue the unconstitutionality of the parsonage allowance. This article discusses the ramifications of the case, noting that while the parson-age allowance remains constitutional, its merits are still in question. The author also discusses broader implications regarding standing and the importance of pursuing administrative remedies prior to litigation.
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