Soc. Security Notes

Soc. Security Notes

Income from the ministry will automatically be covered by social security for taxable years ending after 1967, unless the clergyman receives from the Internal Revenue Service an exemption on the grounds that he is opposed to coverage by reason of conscience or religious principles.

Clergymen who elected coverage under the previous law will continue to be covered without taking any further action.

Clergymen will be treated as “self-employed individuals”! under the law and will report ' their income and make their tax contribution as if they were self 1 employed even though they may 1 be performing such service as1 employees.

If a clergyman who had not 1 already chosen to come under 1 social security before 1968 does ] not wish social security coverage, < he must file an application for an | exemption and a statement that : he is opposed to receiving social security benefits based on service 1 as a clergyman, by reason of 1 conscience or religious principles.

The application must be filed with Internal Revenue Service by April 15, 1970, unless he enters the ministry in 1969, or later, in which case he will have until April 15 of the second year after the year in which he became a clergyman to request exemption. Once an exemption from coverage has been received from the Internal Revenue Service it cannot be withdrawn or revoked.

The new provision does not affect members of religious orders who have taken a vow of poverty. As before, they are not covered by social security.

A clergyman covered by social

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