@azizmoaddab see <a rel="nofollow" target="_blank" href="
https://www.irs.gov/forms-pubs/about-publication-517">https://www.irs.gov/forms-pubs/about-publicati...>
also <a rel="nofollow" target="_blank" href="
https://www.irs.gov/taxtopics/tc417">https://www.irs.gov/taxtopics/tc417</a>
and <a rel="nofollow" target="_blank" href="
http://www.ecfa.org/PDF/2017-Ministers'-Taxes-Made-Easy.pdf">http://www.ecfa.org/PDF/2017-Ministers'...>
Generally speaking, to be treated as a clergy person or minister under IRS regulations, the person must
"Ministers are individuals who are duly ordained, commissioned, or licensed by a religious body constituting a church or church denomination. Ministers have 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."
You must have authority to minister in that church. You also must actually be hired in performing religious duties. For example, a lay person who preaches or leads Bible classes but is not ordained is not a clergy person for tax purposes. On the other hand, an ordained clergy person who is hired for non-religious duties only, would be treated as a regular employee and not a clergy person. It depends on the person's qualifications and also their actual duties.
