Understanding the Role of an Employee of a Church or a Convention or Association of Churches
Definition & meaning
An employee of a church or a convention or association of churches refers to individuals who work for religious organizations. This includes:
- Ministers who are ordained, commissioned, or licensed to perform religious duties, regardless of how they are compensated.
- Workers employed by organizations that are exempt from federal taxes under section 501 of the Internal Revenue Code and are affiliated with a church or a religious association.
Legal use & context
This term is commonly used in tax law and employment law, particularly in the context of tax exemptions and benefits for religious organizations. It is relevant for determining eligibility for various tax benefits, including retirement plans and compensation structures for church employees. Users may find templates for employment agreements or tax exemption applications on platforms like US Legal Forms.
Real-world examples
Here are a couple of examples of abatement:
Example 1: A pastor who leads a local church and receives a salary from the church is considered an employee of that church.
Example 2: A secretary working for a religious organization that provides community services and is affiliated with a church is also classified as an employee of a church.