Do part-time ministers classify as clergy for housing allowance?
How do we decide which of our part-time ministers classify as clergy for housing allowance and which don't given the many hats that they have to wear today?
Like many churches these days, we have cut our staff down to 3, a full-time pastor and 2 half-time ministers, all of whom attended seminary and all three are ordained.
The pastor is ordained within our church tradition and is in charge of all pastoral concerns and Sunday liturgy and oversees the other staff.
The part-time graduate student/minister of education and family, is ordained in a different tradition but ministers here and shares in Sunday liturgy prep and worship, but has no other responsibilities.
The part-time business administrator (brought in to restructure our administrative operations -facilities, main office, purchasing, leases and rentals- and turn our losses in this area into a surplus that now provides 65% of our annual operating budget)is also ordained in a different tradition and does not participate in our Sunday worship because he spends Sundays volunteering at a small "house church" of his own denomination, however he is fully in charge of our wedding ministry -- from the scheduling to the pre-marital counseling and officiating at the marriages -- and is on the rotation to preside several times a year at our local nursing home services.
My question is whether the 2 part-time ministers qualify for housing allowances from our church even though neither is exactly the traditional minister described in the IRS letter?