The Chancellor of the University of Arkansas for Medical Sciences may designate up to forty-five percent (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 26 U.S.C. § 107, and § 26-51-404(b)(9).
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