Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 11 - Withholding › Chapter 03 - Withholding-Exclusions from Wages › Section 35-3-11-03-104 - Remuneration for Service Performed by a Minister of a Church or a Member of a Religious Order

Current through June 25, 2024
1. In general.
				  Remuneration paid for services performed by a duly ordained, commissioned, or
				  licensed minister of a church in the exercise of his ministry, or by a member
				  of a religious order in the exercise of duties required by such order, is
				  excepted from wages and hence is not subject to withholding.
2. Service by a minister in the exercise of
				  his ministry. Except as provided in paragraph (3) of this subsection, services
				  performed by a minister in the exercise of his ministry includes the
				  ministration of sacerdotal functions and the conduct of religious worship, and
				  the control, conduct, and maintenance of religious organizations, under the
				  authority of a religious body constituting a church or church denomination. The
				  following rules are applicable in determining whether services performed by a
				  minister are performed in the exercise of his ministry:
a. Whether service performed by a minister
				  constitutes the conduct of religious worship or the ministration of sacerdotal
				  functions depends on the tenets and practices of the particular religious body
				  constituting his church or church denomination.
b. Service performed by a minister in the
				  control, conduct, and maintenance of a religious organization relates to
				  directing, managing, or promoting the activities of such organization. Any
				  religious organization is deemed to be under the authority of a religious body
				  constituting a church or church denomination if it is organized and dedicated
				  to carrying out the tenets and principles of a faith in accordance with either
				  the requirements or sanctions governing the creation of institutions of the
				  faith. The term "religious organization" has the same meaning and application
				  as is given to the term for income tax purposes.
c. If a minister is performing service in the
				  conduct of a religious worship or the ministration of sacerdotal functions,
				  such service is in the exercise of his ministry whether or not it is performed
				  for a religious organization.
d. If
				  a minister is performing service for an organization which is operated as an
				  integral agency of a religious organization under the authority of a religious
				  body constituting a church or church denomination, all service performed by the
				  minister in the conduct of religious worship, in the ministration of sacerdotal
				  functions, or in the control, conduct, and maintenance of such organization is
				  in the exercise of his ministry.
e.
				  If a minister, pursuant to an assignment or designation by a religious body
				  constituting his church, performs services for an organization which is neither
				  a religious organization nor operated as an integral agency of a religious
				  organization, all services performed by him even though such service may not
				  involve the conduct of religious worship or the ministration of sacerdotal
				  functions, is in the exercise of his ministry.