Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 02 - Gross Income
Chapter 17 - Rental Allowance and Fair Rental Value of a Parsonage
Section 35-3-02-17-100

"Rental allowance" means an amount paid to a minister to rent or otherwise provide a home if such amount is designated as rental allowance pursuant to official action taken in advance of such payment by the employing church or other qualified organization. The designation of an amount as rental allowance should be evidenced in an employment contract, in minutes of or in a resolution by a church or other qualified organization or in its budget, or in any other official document of the church or organization. Rental allowance may be referred to as housing allowance or parsonage allowance.