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Pastor, Church & LawMember access only

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

Department of Labor Opinion Letters

§ 8.08.04
Key Point 8-08.04. The United States Department of Labor has issued several opinion letters addressing coverage of church employees under the Fair Labor Standards Act.

The United States Department of Labor has issued three "opinion letters" that directly address the application of the FLSA to church employees. These opinion letters are summarized below:

Opinion Letter FLSA2005-12NA (September 23, 2005)

A church employed a person in a full-time salaried position who also works a second job for the church as an hourly employee. It was the church's position that no employee of the church was engaged in interstate or commercial activities, and that the church did not receive financial support through any commercial ventures.

The Opinion Letter concluded that the church was not subject to "enterprise" coverage under the FLSA:

Enterprise coverage does not apply to a private, ...

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