The focus of this course is on the tax breaks and other rules for members of the clergy. The term “clergy” from a tax perspective includes men and women providing spiritual guidance for a recognized religious group (e.g., Buddhist, Christian, Hindu, Jewish, Muslim, etc.). Upon completing this course, participants will be able to: Explain how income and expenses are reported by members of the clergy; discuss the parsonage allowance; and list the exemptions from self-employment tax that apply to members of the clergy.