- administer sacraments;
- conduct religious worship;
- have management responsibility in a local church or religious denomination (control, conduct, or maintenance of a religious organization);
- demonstrate he or she is ordained, commissioned, or licensed; and
- demonstrate he or she is considered to be a religious leader by his or her church or denomination.
- To be considered a “minister,” only the fourth factor is required, though, with a balancing test applied to the remaining four factors by the IRS. Once classified as a minister, the minister also must be performing ministerial duties as his or her predominant duties. When a minister works for a church, these duties include (1) the performance of sacerdotal functions; (2) conducting religious worship services; or (3) being involved in the control, conduct, or maintenance of a religious organization.
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