Under certain conditions, churches and or ministries may be exempt from paying Social Security and Medicare taxes (both of which make up FICA). For example, a religious organization may file IRS Form 8274 to request an exemption from paying the employer’s share of Social Security and Medicare taxes, which the IRS may approve or decline. Though our team does not assist with this form, it’s likely an accountant, CPA or legal professional can help steer you in the right direction.