Housing Allowance Request for
Arkansas Assemblies of God District Affiliated Churches

The current IRS tax code allows for credentialed ministers who are currently employed by a church to designate a portion of their salary as a housing allowance. For this to be valid with the IRS, the official board of the church must approve the amount of the housing allowance and it must be approved prior to receiving those funds from the church.

If your church is General Council affiliated, you will need to complete and print this form and give it to your official church board. A housing allowance request form may be completed and printed by following this link.

If your church is currently listed as a District Affiliated Church, you do not have a local official board.  The Arkansas Executive Presbytery is authorized to approve the designation. This form MUST be received by December 31, 2024 for the 2025 housing allowance. A housing allowance request form may be completed and printed by following this link, or you may complete and submit the form below.

Please send to: Cecil Culbreth, Arkansas Assemblies of God, 10924 Interstate 30 West, Little Rock, AR 72209 or email to: crussell@araog.org. You may submit by clicking the “Submit” button below.

If in the event during the calendar year you change employment to another church, submit another form for the remainder of the calendar year that is left.

(Note: There is a worksheet that you can use to estimate your housing expenses. The worksheet does not have to be returned with this form. You may access the worksheet by clicking here.)

I understand that I must still track my housing expenses for IRS purposes and that current IRS code is that the lesser amount of actual expenses or “fair rental value of a home” is what I use in preparing my taxes. I also understand that any housing allowance that I received that is above my actual expenses must be reported as miscellaneous income to the IRS on my tax form.

By typing your name in the signature box, you are verifying that this serves as your electronic signature and that you have read the disclaimers below.

Please note disclaimers below request form.

Disclaimers:

  • Retroactive designations of housing allowance are not legally effective.

  • The entire housing allowance designated by the board is not necessarily nontaxable. Rather, it is nontaxable, for income tax purposes, only the extent that it does not exceed actual housing expenses or the annual rental value of the home (furnished, including utilities.)

  • A minister’s housing allowance is an exclusion for federal income taxes only. Ministers must add the nontaxable amount of their self-employment taxes on Schedule SE (unless exempt from self-employment taxes.)

  • Ministers should keep accurate records and receipts of their eligible housing expenses as proof of their expenses.