First, you must be a member of a religious denomination recognized as a bona fide nonprofit religious organization in the U.S. Next, your religious denomination and its affiliate, if applicable, must be either exempt from taxation or qualify for tax-exempt status. Also, you must be a member of your denomination for the two years immediately preceding your application for religious worker status. You must be planning to work as a minister of your denomination, or in a religious occupation or vocation for a bona fide, nonprofit religious organization. Lastly, you must be residing and physically present outside the U.S. for the immediate prior year, if you have previously spent five years in this category.