What Does It Take To Be Considered A “Minister” for Federal Tax Purposes?

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What Does It Take To Be Considered A “Minister” for Federal Tax Purposes?

The Tax Court ruled in 1987 that a minister is one who:

1. Administers sacraments
2. Conducts religious worship
3. Has management responsibility in a local church or religious denomination
4. Is ordained, commissioned, or licensed
5. Is considered to be a religious leader by his/her church denomination


In 1989, the Tax Court ruled that only the fourth factor is required and that a balancing test should be applied with respect to the remaining four factors. This more flexible test was adopted by the IRS in its audit guidelines for ministers. -Taken from the 2006 Church & Clergy Tax Guide