The IRS Test of Qualified Minister v the Supreme Court
It seems to me that the old IRS test for who qualifies for Clergy exemption with regard to Housing Allowance is now much stricter, and out of touch, with the recent Supreme Court ruling on the matter.
If our church essentially fulfills the rules for the IRS to the extent that we feel meets the test for the Supreme Court, can we issue a Housing Allowance?
The example is this:
In the test case of the teacher fired, would she have therefore qualified for a housing allowance given that her training, formation, work activity and commisioning was determined by the court to place her under the clergy exeption, however it doesn't seem that she would meet all the tests for the IRS to the exact traditional understanding of the test.
If there is a discrep[ancy, and the Supreme Court gives more authority to ther religious institution in question to determine its own understanding of leadership, which should we use to evaluate our own staff with regards to the Housing Allowance?