The Freedom from Religion Foundation and two of its top officers lack standing to challenge the “parsonage allowance” exemption for housing expenses of “ministers of the gospel,” the Seventh Circuit Court of Appeals has held. The Court said the officers had no standing because, even though they received a housing allowance and paid tax on it, they had not actually applied for the exemption. Section 107 of the Tax Code provides exemption for both the value of in-kind housing provided by a church and rental allowances paid to the ministers. The plaintiffs agreed they had no standing to challenge the in-kind value but claimed they were similarly situated and should be able to challenge the...