Deacons are not authorized to celebrate Mass, nor are they allowed to administer the Sacraments of Reconciliation and the Anointing of the Sick. Teams of clergy and laity undertake some liturgical and nonliturgical functions, such as hospital visits and religious teaching. In addition to a salary, diocesan priests receive a package of benefits that may include a car allowance, room and board in the parish rectory, health insurance, and a retirement plan. Diocesan priests who do special work related to the church, such as teaching, usually receive a salary which is less than a lay person in the same position would receive. Some priests doing special work receive the same compensation that a lay person would receive.
Religious priests take a vow of poverty and are supported by their religious order.
Any personal earnings are given to the order. Their vow of poverty is recognized by the Internal Revenue Service, which exempts them from paying Federal income tax. For information regarding the different religious orders and the diocesan priesthood, as well as a list of the seminaries that prepare students for the priesthood, contact the diocesan director of vocations through the office of the local pastor or bishop. Individuals seeking additional information about careers in the Catholic Ministry should contact their local diocese.