And the ministerial housing allowance exemption[^0], too, which is quite a racket. In this section of the U.S. tax code, ministers may receive part of their salary as a housing allowance which is not subject to income taxes. Moreover, if there is a mortgage on their home, they can still claim the full mortgage interest deduction even though at least part of it is offset by tax-free payments from the church. Double-dipping in other words.
[0]: https://www.irs.gov/taxtopics/tc417