Add to this a blissful lack of awareness of the best way to package the arrangement for tax purposes and it is no wonder that pastors get close to pulling their hair out. Too many churches have not made the effort to do their home work and have been known to vary their financial agreements without reference to the pastor. The absence of a clear letter of understanding at the commencement of a pastorate is a one way ticket to chaos if the giving in the church declines for whatever reason. Trying to sort that one out is a nightmare, usually for the Union's accountant. With all the other tensions of ministry, financial difficulties can be the straw that breaks the camel's back.
Accommodation can be painful.
If a church has a manse, then this part of the equation is usually trouble free. But if not, the pastor had best beware. It does happen that the pastor has been left to rent a home drawing on meagre remuneration to do so. Another variation is that the pastor provides a home, in which case the church breathes a sigh of relief - and then fails to see the need to offer any housing allowance. It comes back to getting the right letter of understanding from the start.