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CLASSIFICATION OF MINISTERS, EMPLOYEES AND
CONTRACTORS
The first step in complying with the Internal Revenue Code is to
understand how the code classifies ministers, employees and contractors.
The proper classification is very important because of the different
tax laws that affect each category. Most churches will have at least
some personnel in each of three separate categories:
1. Minister employees
2. Non-minister employees
3. Independent contractors
The book answers each of these questions:
- Do minister's receive special tax treatment?
- Who is considered a minister for tax purposes?
- Is a part-time youth/music minister considered a minister for
tax purposes?
- Do non-minister church employees receive special tax treatment?
- Can the church choose to treat an employee as an independent
contractor?
- What determines if someone is an employee or an independent
contractor?
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