Who is considered a "Minister"

by Edy
(Miami, Florida)

How does the IRS define who can receive the housing allowance. "What is the definition of a a Minister" according to the IRS. I worked at a church as the Director of Financial Services for many years, also assisted other ministries within the church, and never received a housing allowance.

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IRS Definition per Publication 517
by: Nichole

Ministers defined. Ministers are individuals who are duly ordained, commissioned, or licensed by a religious body constituting a church or church denomination. Ministers have the authority to conduct religious worship, perform sacerdotal functions, and administer ordinances or sacraments according to the prescribed tenets and practices of that church or denomination.

If a church or denomination ordains some ministers and licenses or commissions others, anyone licensed or commissioned must be able to perform substantially all the religious functions of an ordained minister to be treated as a minister for social security purposes.

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