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:
Generally, a Minister for Tax Purposes must be ordained, licensed or commissioned and answer “yes” to a majority of the other four questions.
For more information, visit www.GuideStone.org/TaxGuide