A minister includes as gross income:

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  Salary;

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  Fees and honoraria for officiating at weddings, christenings, funerals and other services in the exercise of the ministry;

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  Rental allowance for a parsonage or value of a parsonage furnished to him;

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  Value of meals when furnished as part of his compensation; and

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  Travel and automobile allowances, although these same items will be deducted as business expenses if incurred in the performance of his duties.

A minister excludes from gross income:

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  Pensions and retirement pay;

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  Parsonage or housing allowances when included in retirement pay after the minister retires, or any other retirement benefit received after retirement pursuant to a church plan as defined in Section 414(e) of the Internal Revenue Code, must be excluded when computing NESE. For example, if a minister retires from Church A and the rental value of a parsonage or any other allowance is included in his/her retirement pay the parsonage allowance must be excluded when determining NESE. However, if this same retired minister goes to work for Church B and is paid a parsonage allowance by Church B this new income must be included when computing NESE.

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  Gifts, unless they are understood to be part of his compensation.