Housing Allowance Only W-2 Needed?

by Alison
(California)

I am in charge of the accounting and finances for a very small church plant. If we have properly designated an amount to be paid to our pastor as Housing Allowance and there is ZERO salary being paid, do we still need to fill out a W-2 (or W-3 or 941)? I browsed all of the earlier questions asked and it seems like a W-2 is not needed, but I just want to confirm as I can't find this particular situation in the IRS tax code.

Thank you.