Minister’s Housing Allowance Update

ISSUE In 2017, a Wisconsin judge ruled the “longstanding tax code exemption for religious housing” under I.R.C. Section 107(2) unconstitutional pending decisions of higher courts.  Any updates on that? SITUATION Idaho Bible College and Seminary (IBCS) is a private...

Who is the “General Public?”

ISSUE As more and more institutions are coming to terms with the “Parking Tax” being a sad reality and begin to look at the step-by-step calculations set forth in Notice 2018-99, many are wrestling with what constitutes “general public” parking spots.   SITUATION...

Snacks, Anyone?

ISSUE With all the suspended deductions and taxability of fringe benefits going on in the wake of the “Tax Cuts and Jobs Act,” what about free snacks and Cokes that you provide for employees and guests?   SITUATION Idaho Bible College and Seminary (IBCS) is a...