Can the congregation pay utilities of a home used as headquarters?
ONLY when included as compensation in the minister’s “housing allowance” or “parsonage allowance” and this income is subject to full Social Security taxation of nearly 17% for ministers as Independent Contractors or if the minister is an employee of the church then only 1/2 of the 17% Social Security, Medicare etc is paid by the minister and 1/2 is paid by the church as the employer.
