The term “exercise of the ministry” includes the following activities:
The conduct of religious worship and the ministration of sacerdotal functions;
Service performed in the control, conduct, and maintenance of:
A religious organization under the authority of a religious body constituting a church or church denomination; or
An organization operated as an integral agency of a religious organization, church, or church denomination.
Note: Control, conduct, and maintenance of an organization do not include work such as operating an elevator or being a janitor. It refers to work in directing, managing, or promoting the activities of the organization.
Service performed for any organization under an assignment or designation by a church; or
Note: This does not include cases in which a church merely helps by recommending a minister for a position involving non-ministerial services for an organization not connected with the church.
Missionary service or administrative work for a missionary organization.
Last Revised: Jun. 30, 2004