Retired clergy must follow specific restrictions in regard to filing federal taxes, specifically when it comes to which tax benefits extend to a clergyperson's widow or widower. 

Rev Rule 63-156, 1963-2 CB 79 allows retired clergy, pursuant to official action taken by the employing qualified organization in recognition of his past services which were the duties of a minister of the gospel in churches of his denomination, to exclude the rental value of a home or a rental allowance furnished as compensation for past services authorized under a convention of their national church organization, i.e.the part of the pension that was designated as a rental allowance.  However, the exclusion does not extend to the widow(er) of a retired clergyperson (RevRul 72249, 1972-1 CB 36).    

Pub 517 (2020) Page 8, which states the following:  If you are a retired minister, you can exclude from your gross income the rental value of a home (plus utilities) furnished to you by your church as a part of your pay for past services, or the part of your pension that was designated as a rental allowance. However, a minister's surviving spouse can't exclude the rental value unless the rental value is for ministerial services he or she performs or performed.