Who is a minister for federal tax purposes
The Tax Court ruled in 1987 that a鈥痬inister is one who:
- Administers sacraments
- Conducts religious worship
- Has management responsibility in a local church or religious denomination
- Is ordained, commissioned, or licensed, and
- Is considered to be a religious leader by his or her church denomination
In 1989, the Tax Court ruled that only the fourth factor is required (ordained, commissioned, or licensed) and that a balancing test should be applied with respect to the remaining four factors. This more flexible test was adopted by the IRS in its audit guidelines for ministers. Church, Clergy, and Tax Law鈥痓y Richard Hammar –鈥 .
Current IRS Laws
Federal Law requires employers to notify employees of their rights under USERRA (Uniformed Services Employment and Reemployment Rights Act). You will meet this requirement by displaying a notice. For more information visit the .
For more information, contact these government agencies:
Not one of us was built to do life alone, that鈥檚 why God created the Church! Ministry is doubly hard, that鈥檚 why we are better together!鈥
Linn Winters, Cornerstone, Chandler, AZ
