Cardozo Journal of Equal Rights & Social Justice
Abstract
The note examines the eligibility of Orthodox Jewish women for the parsonage exemption under Section 107 of the Internal Revenue Code, arguing that unordained women can qualify if they hold formal theological degrees, despite lacking formal ordination or certification. It critiques Michael Broyde’s proposal that functional roles alone suffice, asserting that requiring formal licensing or certification prevents abuse of the exemption while ensuring its purpose of supporting religious leadership is maintained.
Disciplines
Bankruptcy Law | Law | Law and Gender | Taxation-Transnational
Recommended Citation
Jacob Lewin,
Orthodox Jewish Women and Eligibility for the Parsonage Exemption,
17
Cardozo J. Equal Rts. & Soc. Just.
139
(2010).
Available at:
https://larc.cardozo.yu.edu/cardozoersj/vol17/iss1/8