I was thinking they/you overlooked this part:

"Exclusion of Rental Allowance and Fair Rental Value of a Parsonage

Ordained, commissioned, or licensed ministers of the gospel may be able to exclude from income tax the rental allowance or fair rental value of a parsonage that is provided to them as pay for their services."

A Deacon-employee likely doesn't qualify.

https://pastorswallet.com/who-is-eligible-for-the-clergy-housing-allowance/