# SSR 67-6: SSR 67-6: SECTION 210. -- EMPLOYMENT -- SERVICES OF ORDAINED MINISTER IN EXERCISE OF MINISTRY > Federal · Rulings · In force URL: https://www.frixlaw.com/law-library/statutes/SSA_SSR_OASI_SSR_67_6 ## Section - **Citation:** SSR 67-6 - **Heading:** SSR 67-6: SECTION 210. -- EMPLOYMENT -- SERVICES OF ORDAINED MINISTER IN EXERCISE OF MINISTRY - **Jurisdiction:** Federal - **Kind:** Rulings - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** Social Security Rulings / OASI / Definition of Employment/Employee / SSR 67-6 ## Text 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. ## Nearby sections - [SSR 61-27 SSR 61-27. BABY SITTER](https://www.frixlaw.com/law-library/statutes/SSA_SSR_OASI_SSR_61_27.md) - [SSR 61-61 SSR 61-61. PHYSICIAN -- PART-TIME SERVICES FOR INDUSTRIAL FIRM](https://www.frixlaw.com/law-library/statutes/SSA_SSR_OASI_SSR_61_61.md) - [SSR 62-14 SSR 62-14. WAGES -- RAILROAD COMPENSATION CREDITABLE UNDER SOCIAL SECURITY ACT](https://www.frixlaw.com/law-library/statutes/SSA_SSR_OASI_SSR_62_14.md) - [SSR 62-30 SSR 62-30. 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