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Phillip 
Wendy
Staci
Tim
Richard
Since ministers are not allowed to deduct church related business expenses from their local church employment as self-employed workers, often ministers and other church employees pay unnecessary income taxes on legitimate business expenses.
“Give, and it will be given to you. A good measure, pressed down, shaken together and running over, will be poured into your lap. For with the measure you use, it will be measured to you." Luke 6:38
Today more ministers live in their own houses than ever before. But not all. Local situations vary. But where pastors live in church-owned housing, consistories do well to think about their retirement days.