Housing allowance paid in appliances?

by Keith Kenward
(Sterling Heights MI US)

A church buys its paid minister some new appliances for their home, and they are also paid a housing allowance.

Can the value be added to housing allowance paid and not salary on the w-2, if the appliance purchases were recognized by the church board and designated as housing allowance?

I see a problem in that the minister cannot show that they paid for the appliances.

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