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Pastor, Church & Law

written by Richard R. Hammar, J.D., LL.M., CPA

Individual Coverage of Church Employees

Volume 3 . Chapter 8, Part 2 . § 8-08.8

Case Studies

• A church has annual revenue of $300,000 and employs four persons (a pastor, a youth pastor, a church secretary, and a custodian). It engages in no "businesses" that compete with for-profit companies, and does not operate a preschool or school. The church secretary asks the pastor if she is entitled to overtime pay for hours that she occasionally works in excess of 40 per week. The secretary is not entitled to the overtime provisions of the Fair Labor Standards Act on the basis of enterprise coverage for two reasons. First, the church is not engaged in commerce or in the production of goods for commerce; and second, the church does not have business income of $500,000 or more. • Same facts as the previous case study ...

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