Intern to Minister

by Phil
(USA)

Our church is considering hiring a Seminary Student this summer as an intern to preach for us and attend to other church duties this summer. Once he graduates, passes his examinations and becomes ordained, we would call him to serve as the Minister of our church.

What is the best way to do this? Do we consider him an employee or independent contractor for the internship? If an employee, does this have any impact on his ability to file 4361 if he would want to exempt himself from SS?

Could we treat him as an independent contractor for the internship, and an employee once he becomes a minister, so he would get both a 1099 and a W-2 for the year?

Also, if we treated him as an employee, would we withhold income tax, SS, and medicare during his internship, but once he is hired as the Minister stop withholding the SS and medicare?

Thanks for any clarification you can provide!