This is a great question, and one that is very important for pastors to understand. In a nutshell, any expense that is used for the upkeep, maintenance, or provision of your home may be counted towards your housing allowance. This includes:

• Rent, principal payments, down payments, etc.
• Taxes, interest, and insurance on the home and its contents
• Utilities
• Expenses related to purchasing furniture, appliances, decorations, and household goods (e.g. sheets, dishes, towels, etc.)
• Improvements
• Repairs
• Miscellaneous items (e.g. snow removal, lawn mowing expenses, light bulbs, cleaning supplies, etc.)

As you can see, that is a fairly extensive list!