I am seminary student serving as youth pastor in small church.

by Tony Kim
(Raleigh, NC)

I am seminary student serving as youth pastor in small church. I have been approved by the church steering committee and the whole church body as youth pastor. I preach every weekend to youth and occasionally I would preach to adults. I would lead bible studies and a member of steering committee. I oversees business at the church and make decision as I am allowed. I am allowed to baptise, but have never lead communion or wedding. Could I be classified as Minister for tax purpose and/or receive minister's benefit?

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I am seminary student
by: Tony

Thank you for your reply. I know I'm not ordained yet, nor am I licensed, but I was not quite sure what commissioned meant.
Seminary student
by: Anonymous

Chapter 3 of Hammer's 'Church & Clergy Tax Guide' spell out the factors in deciding if a person is a minister for federal income tax reporting. There are five factors:
1. the first is a requirement the person be ordained, commissioned or licensed;
2. administration of sacraments;
3. conduct religious worship;
4. management responsibilities in the local church
5. whether the person is considered a religious leader by the church.

The IRS and courts require the minister be ordained, commissioned or licensed and then apply a 'balacning test' with respect to teh other four factors.

Sound like you would qualify if you are ordained, commissioned or licensed, as you seem to balance out the other four.
Seminary student
by: Anonymous in NC

The church can give you any benefit they want to and can afford to give you, but you would not be qualified yet to the tax free housing allowance.

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