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.)