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Pastor, Church & Law

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

Status—Ordained, Commissioned, or Licensed

Volume 1 . Chapter 1 . § 1.04
Key point 1-04. A number of federal and state statutes use the terms ordained, commissioned, or licensed minister. If these terms are defined by a statute, then this definition ordinarily controls even if it conflicts with the definitions adopted by a religious body. If they are not defined by statute, then the civil courts will define them based on applicable precedent.

It is sometimes important to determine whether a minister is ordained, commissioned, or licensed. To illustrate, the Internal Revenue Code exempts wages paid for services by "a duly ordained, commissioned, or licensed minister of a church" from income tax withholding; permits a "duly ordained, commissioned, or licensed minister of a church" to apply for exemption from Social ...

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Due to the nature of the U.S. legal system, laws and regulations constantly change. The editors encourage readers to carefully search the site for all content related to the topic of interest and consult qualified local counsel to verify the status of specific statutes, laws, regulations, and precedential court holdings.


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