See my comment above.
For many years I traveled the country as a CPA doing income tax seminars for clergy. The Treasury Department attorneys responsible for interpretation of this portion of the code would contact me on a regular basis and even issued several revenue rulings for me on code section 107.
It’s been many years since I retired, but there have been minimal changes in this section of the code. This section is one of the biggest tax loopholes in existence.
The real loophole is that contributions to the pastors pension account are exempt from Income Tax and SS Tax and then the pension payments are designated as housing allowance pension and totally untaxed to the extent they are spent on qualified 107 expenses.
The more we know, the more the stupidity, negligence and lack of competence of the media is visible.
Section 107 states that all expenses related to building, maintaining a home for the pastor and family are not taxed.
The exceptions in the law are food and maid service. Virtually everything else is fully deductible.
I had a Baptist minister give me his list of housing allowance expenses paid to compute the residual taxable portion and it included “Birth Control Pills” as a housing allowance expense paid. I questioned it and he stated, “If I didn’t purchase the birth control pills I would need to build an addition on to our house. (I’m not making this up!)