Fancy, tax-free parsonages
The U.S. Tax Court recently ruled in favor of Phil Driscoll: the evangelical musician's $400,000 second home qualifies as a tax-free parsonage.
Driscoll isn't a pastor in any conventional sense. The Wall Street Journal reports that he "turned to the ministry after a popular music career." That's one way of putting it: the ministry he turned to is Mighty Horn Ministries, an organizational framework for Driscoll's ongoing music career. The major difference is that his approach to music is a good bit more evangelistic than it was back when he played with Joe Cocker.
Letter of the law aside, it's hard to imagine that the parsonage allowance--passed in 1921--was aimed at relieving the tax burden on second homes for successful musicians "duly ordained, commissioned, or licensed" to the call of continuing to make records and play concerts, but for Jesus this time. The Journal article helpfully explains a lot of the background on the issue of parsonage allowances for folks who, unlike most pastors, don't really need the help. This unqualified use of the word "parsonage" made me laugh, however: