(a)
There is allocated from the salary or wage paid to a member of the clergy, in an amount up to 50 percent of the gross salary, either of the following:(1)
The rental value of a home furnished to him or her.(2)
The rental allowance paid to him or her to rent or provide a home.(b)
As used in this section, a “member of the clergy” means a priest, minister, religious practitioner, or similar functionary of a religious denomination or religious organization.
Source:
Section 19827.5, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=19827.5..