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Pastor

Continuing education for ministry leaders
Pastor
Weekly Lessons, created and written by Richard R. Hammar, J.D., LL.M., CPA, give you a basic legal overview of essential topics based on staff or volunteer positions within a church.

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This Week's LessonWeek of April 19

Who is a Minister?

Introduction

This week we turn our attention to who is a minister. Start by completing the following quiz. Then review the Executive Summary for the key points on this topic, or read the Weekly Lesson for a complete discussion of this topic.

A church hires Bob as its youth director. Bob has no formal theological training, and is not an ordained or licensed minister. However, Bob conducts worship services each week for the youth of the church, and provides teaching and spiritual counseling. In addition, he occasionally performs baptisms and communion. Bob asks the church board to designate a portion of his salary as a housing allowance. The board is not sure whether to treat Bob as a "minister" for federal tax purposes.

Weekly Exercise

Click on the correct answer for each of the following questions.

Executive Summary

"Ministers" are eligible for the following 5 special tax rules ...

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