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Clergy members must include in their income the offerings and fees they receive for performing religious ceremonies such as weddings, baptisms, funerals, etc. However, if the offering is made to the religious organization, it is not taxable to you. If you're a clergy member or retired clergy (but not a teacher or administrator of a church school or college), you do not pay tax on the rental value of a home or a housing allowance that's paid as part of your salary, and designated a housing allowance by the church or organization that employs you. If you own the home, you may deduct real estate taxes and mortgage interest even if you pay these expenses with your housing allowance.
Members of religious orders who have taken a vow of poverty and who turn their wages or salary over to the order are not taxed on these earnings, provided that they perform the services as duties required by the order, for the church or another agency of the church or an associated institution. If they work outside the church, they must pay tax on the income.