Une décision fiscale USA qui pourrait devenir importante
(cette demande qui est en cours de discussion aux USA est une tentative
de plus de la secte archi-criminelle pour tenter d'obtenir plus
d'avantages que qui que ce soit d'autre aux USA. J'expliquerai plus tard).
Freedom From Religion Foundation Has Standing To Challenge Clergy Tax
Break - Next Stop Scientology ?
Peter J Reilly, Contributor
The Freedom >From Religion Foundation has won a round in litigation on
the tax free housing allowances of “ministers of the gospel”. Although
the fight over the exemption has not been followed that closely by the
media, I believe that the fallout from this case has the potential for
creating a constitutional crisis. There are quite a few people who
could be affected by the outcome of this case and in the aggregate they
are a pretty influential group. According to the Hartford Institute for
Relgion Research, there are 600,000 clergy serving various denominations
in the United States. Not all of them receive tax free housing
allowances, but the effect goes beyond the individual clergy. The
average salary and housing package of a Protestant minister serving a
small congregation – the prototypical “minister of the gospel” that was
probably in the mind of Congress when they enacted the provision – is
around $31,000. Having much, often virtually all, of that be income tax
free probably affects the viability of some small parishes.
The law that FFRF is challenging is Internal Revenue Code Section 107
In the case of a minister of the gospel, gross income does not include—
(1) the rental value of a home furnished to him as part of his
(2) the rental allowance paid to him as part of his compensation, to the
extent used by him to rent or provide a home and to the extent such
allowance does not exceed the fair rental value of the home, including
furnishings and appurtenances such as a garage, plus the cost of utilities.