§ 6-64-109 - Housing allowance for chaplain.
6-64-109. Housing allowance for chaplain.
The Chancellor of the University of Arkansas for Medical Sciences may designate up to forty-five per cent (45%) of the regular gross salary or stipend of a minister or other clergy employed as a chaplain or appointed as a chaplain resident as a housing allowance, to the extent used by the person to rent or provide a home, according to the guidelines of the Internal Revenue Code, Section 107, and 26-51-404(b)(10) of this Code.