If a minister receives a salary, monetary
retribution, for his services this income is taxable and subject
to Social Security tax.
Ministers of the Universal Life Church
have been granted exemption from Social Security taxes, but, it
has been a very arbitrary decision. Some have received exemption
and others have not. We have not been able to determine the formula
used for deciding which ministers will receive exemption and which
If a minister has deep conscientious
or religious convictions about participation in the Social Security
program he can seek exemption. To request this exemption, file
form 3461 with the Internal Revenue Service by the due date of
the return for the second taxable year. Services performed in
the exercise of the ministry are covered on a self-employed basis.
For further information on this subject
please contact your local Social Security office nearest you.