Employee of a Church or a Convention or Association of Churches Law and Legal Definition
According to 26 USCS § 414 [Title 26. Internal Revenue Code; Subtitle A. Income Taxes; Chapter 1. Normal Taxes and Surtaxes; Subchapter D. Deferred Compensation, Etc.; Part I. Pension, Profit-Sharing, Stock Bonus Plans, etc.; Subpart B. Special Rules], employee of a church or a convention or association of churches shall include--
“(i) a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry, regardless of the source of his compensation;
(ii) an employee of an organization, whether a civil law corporation or otherwise, which is exempt from tax under section 501 [26 USCS § 501] and which is controlled by or associated with a church or a convention or association of churches.”
Legal Definition list
- Employee Motivation
- Employee Manuals
- Employee Liability Exclusion
- Employee Leasing Programs
- Employee Involvement
- Employee of a Church or a Convention or Association of Churches
- Employee of the Government
- Employee of the House of Representatives
- Employee of the Office of the Architect of the Capitol
- Employee of the Senate
- Employee Organization
