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- Title
THE PARSONAGE EXEMPTION DESERVES BROAD PROTECTION.
- Authors
Butterfield, Justin; Sasser, Hiram; Smith, Reed
- Abstract
The article presents an analysis on the history, constitutionality and jurisprudence of the parsonage exemption in the U.S. It notes that the parsonage exemption mandates religious ministers to deduct a portion of their to cover the expenses relevant in maintaining a home. It further argues that the exemption does not violate the Establishment Clause and highlights the importance to ensure fair implementation of tax codes.
- Subjects
UNITED States; PARSONAGES; TAXATION of church property; TAX exemption; RELIGIOUS leaders; INTERNAL revenue law; ESTABLISHMENT clause (Constitutional law)
- Publication
Texas Review of Law & Politics, 2012, Vol 16, Issue 2, p251
- ISSN
1098-4577
- Publication type
Article