Where is the line between missionary and employee
I'm aware of all the rules about being able to accept earmarked funds as tax-deductible for missionaries, but I want to take it a further step back and ask what the definition of a missionary is for tax-purposes.
There are obvious missionaries, like folks living in foreign countries, but could employees of the church working locally be considered missionaries and raise funds for their salaries? If so or if not, why? Are there certain ministry activities that define an IRS-approved missionary?
Because I know you could spin that every church employee is a "missionary." I can't seem to find verbage on where that line is drawn, and I know it's got to be drawn somewhere. Thoughts?