The IRS considers individual facts and circumstances to decide if a taxpayer is a Minister for Tax Purposes. Court cases and practices of different denominations have influenced IRS decisions.
These five questions will help determine if a person is a Minister for Tax Purposes:
- Is the person ordained, licensed or commissioned?
- Does the person administer ordinances (baptism and the Lord’s Supper)?
- Does the person conduct religious worship?
- Does the person have management responsibilities in the church?
- Is the person considered to be a religious leader by the church?
Generally, a Minister for Tax Purposes must be ordained, licensed or commissioned and answer “yes” to a majority of the other four questions.