SSR 67-6: SECTION 210. -- EMPLOYMENT -- SERVICES OF ORDAINED MINISTER IN EXERCISE OF MINISTRY

20 CFR 404.1015 and 404.1057

SSR 67-6

The claimant, an ordained minister, taught at B university. The

constitution of the university provides that the university shall be

connected with and conducted as an institution of the R church

denomination or its successors. The university is governed by a Board of

Directors whose members are elected by units of the R church denomination,

and is required to make reports to the church. The university's income is

from tuition and fees, endowments, church contributions, gifts from

alumni, student activities, intercollegiate athletics, etc. An official of

the church denomination has stated that the university is operated under

the authority of the church.

Section 210(a)(8)(A) of the Social Security Act provides that service

performed by a duly ordained, commissioned, or licensed minister of a

church in the exercise of his ministry or by a member of a religious order

in the exercise of duties required by such order is excluded from the

definition of employment. The phrase "in the exercise of his ministry" has

been interpreted to include the conduct of religious worship and the

ministration of sacerdotal functions, teaching, and administrative

services for an organization operated as an integral agency of a church

denomination or of a religious organization under the authority of a

church denomination and services performed pursuant to an assignment or

designation by a church denomination. (Such service may be covered if the

minister or member of religious order who has not taken a vow of poverty

as a member of the order files within a specified time a certificate under

section 1402(e) of the Internal Revenue Code electing coverage as a

self-employed individual).

The question to be resolved is whether the teaching services performed by

the claimant for B university were in the exercise of his ministry so as

to be excluded from "employment" as that term is defined in section

210(a)(8)(A) of the Social Security Act.

n a specified time a certificate under

section 1402(e) of the Internal Revenue Code electing coverage as a

self-employed individual).

The question to be resolved is whether the teaching services performed by

the claimant for B university were in the exercise of his ministry so as

to be excluded from "employment" as that term is defined in section

210(a)(8)(A) of the Social Security Act.

Sections 404.1015 and 404.1057 of Regulations No. 4 of the Social

Security Administration (20 CFR 404.1015 and 404.1057) provide, in

pertinent part, that the duties of ministers include the ministration of

sacerdotal functions and the conduct of religious worship and the control,

conduct, and maintenance of religious organizations (including the

religious boards, societies, and other integral agencies of such

organizations) under the authority of a religious body constituting a

church or church denomination.

Whether the claimant's teaching services were performed in the exercise

of his ministry depends on whether B university is a religious

organization under the authority of a church or operated as an integral

agency of such a religious organization or a church. In the light of the

facts established in this case, B university is operated as an integral

agency of the R church denomination. It is therefore, held, that

the teaching services performed by the claimant, a duly ordained minister,

for such university were in the exercise of his ministry. Accordingly, his

earnings therefrom may not be credited as wages to his earnings record.