You all are missing the point here. It is my belief that the real issue is over the fact that as a “called” ministry leader, she can claim a housing deduction under IRS guidelines. The IRS rules (Publication #517) state that those who are “ordained, licensed or commissioned” can be called “ministers” and those are the folks who can be granted housing allowances. For a teacher in a religious school, that can make a huge difference in how much they can take home in their paychecks. JMHO...
“The IRS rules (Publication #517) state that those who are “ordained, licensed or commissioned” can be called “ministers” and those are the folks who can be granted housing allowances.”
Exactly. That’s out of code section 107. Teacher’s normally do not qualify. It’s a facts and circumstances thing rather than a title. I have handled IRS cases where the clergy was a university professor and we still got away with it. I’ve also won by calling the teachers “Youth Ministers.” Semantics, but it makes the substance look better.