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Who is a minister for federal tax reporting purposes?

We have someone on staff we call our pastor of education, but some members on our board aren’t sure she qualifies as a minister when reporting income taxes. How can we know for sure?

In deciding if a person is a minister for federal income tax reporting, the following five factors must be considered: (1) ordained, commissioned, or licensed status (required); (2) administration of sacraments; (3) conduct of religious worship; (4) management responsibilities in the local church or a parent denomination; and (5) whether the person is considered a religious leader by the church or parent denomination.

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