The Internal Revenue Service (IRS) and the California Franchise Tax Board (CFTB) allow certain personal expenses associated with providing housing to be excluded from the gross income of an ordained minister who qualifies for the allowance. The Biola University Board of Trustees established the present policy and procedures for processing requests from employees wishing to claim housing allowance.
Serving in a college is permitted, but only as an integral agency of a religious organization as in the case of a denominationally-owned college. While in the technical sense, schools like Biola do not qualify, in practice these schools do feel that there is justification in offering the allowance based on apparent IRS and CFTB interpretation and practice. For full details and procedures for this allowance, please contact Human Resources.