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Q&A: Who Is a Minister for Federal Tax Reporting Purposes?

The IRS provides five factors for determining whether someone is a minister for federal tax purposes.

Richard R. Hammar, Attorney, CPA
Bio

Q: 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.
Richard R. Hammar is an attorney, CPA and author specializing in legal and tax issues for churches and clergy.

This content is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. "From a Declaration of Principles jointly adopted by a Committee of the American Bar Association and a Committee of Publishers and Associations." 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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