As a Minister do you meet Tax Purposes guidelines

Ministers in denominational services, on church assignment, and in other service are the expenses meeting the IRS guidelines?

This category applies to ministers performing services in the administration if religious denominations and their integral agencies, including teaching or administration in religious schools, colleges, or universities that are under the authority of a church or denomination. The IRS use the following criteria to determine if an institution is an integral agency of a denomination.

• Did the Denomination incorporate the institution?

• Does the corporate name of the institution suggest a denominational relationship?

• Does the denomination continuously control, mange, and maintain the institution?

• Will the assets be turned over to the denomination?

• Are the trustees or directors of the institution appointed by or must they be approved by the denomination, and may they be removed by the denomination?

• Does the denomination require annual reports of finances and general operations?

The process of assigning expresses the churches or denominations theology, philosophy, and policy of operation-its way of doing ministry. The documentation of a assignment provides evidence that the church or denomination is providing ministry through the particular individual assigned.

The following are keys to a proper assignment:

• A written policy describing the specific requirements for the relationship of the church or denomination both to the minister being assigned and to the organization to which the minister is assigned. This would include the church's or denomination's theological and policy goals for the assignment.

• A formal review to confirm the qualification of the minister and the proposed service with the organization.

• A written assignment coupled with guidelines explaining how the church or denomination should supervise the minister.

• A periodic (at least annual) formal review of the minister's activities to the church or denomination confirming that the assignment complies with the policy.

If a housing allowing is designed for assigned minister it should be designed by the employing organization, not the assigning church or denomination.

Tax law and regulations provided limited guidance for ministers in this category.