Who is a minister for tax purposes?

An individual who is licensed, commissioned or ordained and performing the services of a minister.  These services include:

  • Performing sacerdotal functions (communion, baptizing, marrying, burying, etc.),
  • Conducting religious worship, and
  • Controlling, conducting and maintaining religious organizations that are under the authority of a religious body that is a church or denomination. (You are considered to control, conduct, and maintain a religious organization if you direct, manage or promote the organization’s activities.)
Attention: Tax Law is subject to interpretation. Please be advised that the material contained on this Web site is for information only and is not intended to be a substitute for professional legal advice. The Stewardship Services Foundation endeavors to update the information on this site on a regular basis, but cannot guarantee its accuracy at all times.