(Potter Children's Home & Family Ministries (PCHFM) is an integral part of Churches of Christ within meaning of Treas. Reg. Sec. 1.1402(c)-5(b)(2) such that rental allowances paid to managers, executives, supervisors or administrators who are ordained, licensed or commissioned ministers employed by PCHFM can be excluded from gross income under I.R.C. Sec. 107).