If you are employed by a congregation and are ordained, commissioned, or licensed and meet the following four tests, the IRS will generally consider you clergy. You
*administer the sacraments,
*are considered to be a religious leader by your church,
*conduct worship services, and
*have management responsibility in the control, conduct, or maintenance of your congregation.
Based on guidelines issued by the IRS, some of the four tests, but not necessarily all, must be met in determining clergy status. This flexible approach is beneficial to many clergy because some positions relating to music, education, youth, or administration will not meet all four tests.
