MINISTER AND MISSIONARY TAXES
WHO QUALITIES AS A MINISTER
A minister is an individual who has been ordained, commissioned or licensed by a religious body constituting a church or church denomination. They are given 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 others, anyone licensed must be able to perform substantially all the religious functions of the ordained minister to be treated as a minister for IRS purposes.