Nature of the Pastor-Church Relationship
By Richard R. Hammar, J.D., LL.M., CPA
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Clergy who perform services on behalf of a church are treated as employees of the church if they satisfy the common law definition of an employee discussed in Status—Employee or Self-employed. This has important consequences. Perhaps most important, it means that a church may be legally responsible for most of the civil wrongs committed by its minister in the course of church business. It also means that many laws which pertain to the employer--employee relationship—such as employment discrimination, occupational safety and health legislation, workmen's compensation, and unemployment compensation—may apply, in whole or in part, to the pastor--church relationship. Finally, it means that the church may be responsible for the contractual obligations incurred by its minister in the pursuit of church business.
For related information on this topic see the following articles: