Immigration 101

Federal immigration law regulates the admission, status, and employability of foreign citizens in this country, and imposes requirements on employers who seek to hire such persons. These requirements generally apply to religious organizations.

Churches are increasingly hiring foreign nationals as employees and independent contractors. Consider the following examples.

• Example. Paul is a citizen of a foreign country where he is employed as a pastor. Paul is in the United States on a visitor's visa. He speaks in a church, and an offering is collected for him. The offering amounts to $700. The church treasurer is not sure how to handle this payment. Should she issue Paul a 1099 form? Does she need to withhold federal income taxes and Social Security taxes?

• Example. Mary is a citizen of a foreign country, and speaks very little English. A church hires her as a custodian. The church ...