There is a narrow option for excluding the value of ministry provided housing from an employee’s taxable income. I’m not going to go into details because there are enough twists and turns that anything said could be misinterpreted as giving specific advice.
Fortunately, I don’t have to explain this. Corey Pfaffe, CPA, has already done so.
If this is of interest to you, check out his post:
The end of his article gives a path for research if you need to pursue this further.