Understanding when providing housing is not taxable
A cash allowance for renting a house or apartment is not excludable from income.
Required as a condition of employment The condition of employment is similar to the employer’s convenience, but focuses on the employer requiring the employee to do the job from the employer-provided lodging. It may be where the office for the employee is located. It is a condition of employment. If you do not live in the furnished housing, you cannot have the job. It is a condition of employment, as the employer does not want you living elsewhere and trying to do the job.
Camps and conference centers should review their policies and practices in providing any lodging with legal counsel, including its accountant. This should be to determine whether the value of such lodging is taxable to the employee, including the provision of lodg- ing as related to a job-position requirement. This may result in altering the treatment of the value of the lodging as excluded or subject as additional taxable income.
Jonathan A. Ruybalid, CCCA’s legal counsel, has represented U.S. and overseas nonprofits for more than 25 years. He has also served as a board member and general counsel for Forest Springs Ministries and Camp Forest Springs. Email him at
jrlaw15@gmail.com.
February/March 2020
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