Ordaining, Licensing, or Commissioning Ministers

Denominations generally have a process for ordaining, licensing, or commissioning ministers. An individual serving in a denominational church must meet the denomination's guidelines, if they exist to obtain and retain status as an ordained, licensed, or commissioned minister.

The following steps should be considered by a local church by a local church that is considering ordaining, licensing, or commissioning individuals:

• Appropriate bylaw provision: The church bylaws (if the church is incorporated) should provide specific authority to ordain, license, or commission individuals as ministers of the gospel. The bylaw language should not reference the tax benefits or provisions afforded to those who qualify for ordination, licensure, or commissioning.

• Development of ordination, licensure, or commissioning guidelines and procedures: If the church wishes to ordain, license, or commission individuals as ministers of the gospel, the church governing board should adopt written guidelines and procedures for ordination, licensure, or commissioning.

• Revocation of ordination, Licensure, or commissioning status: Ordination, licensure, or commissioning guideline should include a provision that gives authority to the governing board to revoke the status, absent termination of employment.

• Privileges granted by ordination, licensure or commissioning: Additional duties and responsibilities generally come with ordination, licensure, or commissioning. The procedures and guidelines should stipulate what privileges and duties are conveyed to the individual.

Ordination, licensing, or commissioning by parachurch organization is generally not recognized by the IRS.