It is recognized that for certain limited purposes such as taxation, benefits, and insurance, governments and other entities may classify clergy as employees. Such classifications are not to be construed as affecting or defining United Methodist polity, including the historic covenants that bind Annual Conferences, clergy and congregations, episcopal and appointive powers and procedures, or other principals set forth in the constitution or The Book of Discipline. In addition, any such classifications should be accepted only for limited purposes, as set forth above, and with full recognition and acknowledgment that is the responsibility of the clergy to be God's servants. The housing allowance. Exemption from income tax withholding.
Deacons are probationary members or associate members who have been ordained .
There are three categories of Local Pastors. To the IRS they also include weddings, funerals, and prayers for the sick. Criteria number 1 is mandatory. Failure to meet one or more of these factors must be weighed in each case. The IRS may insist that all five factors be present.