No Ministry Income Means No Housing Allowance Tax Benefit by: Vickey
You could set one up for qualifying ministers in case they received love offerings or other forms of compensation; however, be aware that the housing allowance is a tax benefit on money received in performing their ministry.
If there is no money received then no tax benefit can be claimed.
Elders/Pastors and the Housing Allowance Pie by: Anonymous in NC
This is possible if the church council approves a housing allowance for their services in the church. They would have to meet all requirements that are usual for pastors/elders (See the tab to the left for Housing Allowance).