Are salary and gross income the same?

We pay our ministers certain stipends.

We pay a stipend for FICA and one for cell phone use that is included in his income and reported on the W2.

He's requesting all income to be reported as housing and has the support for that.

So in this case, say his salary is 10,000 but his gross income is 10,500. Which figure would be reported as housing if we are going to say all is housing? Thank you.