This letter is intended to be used by those persons who have become ordained ministers and who are also employed by third parties.  The form is to be submitted to the payroll department of the employer and establishes using federal law that you are exempt from payroll withholding as a minister.  If you want to become an ordained minister, we recommend Universal Life Church. 

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<<ADDRESS>>

<<CITY>>,  <<STATE>>  <<ZIP>>

<<EMAIL ADDRESS>>

<<DATE>>

 

 

 

 

 

<<PAYROLL REPRESENTATIVE NAME>>

<<ADDRESS>>

<<CITY>>,  <<STATE>>  <<ZIP>>

<<EMAIL ADDRESS>>

<<DATE>>

 

Greetings:

 

According to Internal Revenue Service (IRS) Regulations as well as my sincerely held religious beliefs, and the required assignments given to me by my ministry, my work is excepted (not exempted) from wages as an ordained minister in the exercise of my ministry.  Federal Income Tax, Federal Insurance Contributions Act (FICA) Tax, State Income Tax, Medicare, Unemployment Insurance, and Disability Insurance are measured by wages; therefore, these Taxes and or Deductions are no longer authorized to be withheld from my paycheck because my work for you is in the exercise of my ministry. 

 

See IRS Regulations:

§31.3401(a)(9)-1 Remuneration for services performed by a minister of a church or a member of a religious order.

(a) 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.

§31.3401(a)(9)-1

(b)(5)(i) If a minister, pursuant to an assignment or designation by a religious body constituting his church, performs service for an organization which is neither a religious organization nor operated as an integral agency of a religious organization, all service 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.

See Religious Beliefs:

“For ye are bought with a price: therefore glorify God in your body, and in your spirit, which are God's.” (1^st Corinthians 6:20)

“Can you justify giving to Caesar what Christ has bought?  Ye are bought with a price; be not ye the servants of men.” (1^st Corinthians 7:23)

"Render unto Caesar the things that are Caesar's and unto God the things that are God's."

(Mark 12:14-17).

"The heavens are Yours [God’s], the earth also is Yours; The world and all its fullness, You have founded them. The north and the south, You have created them; Tabor and Hermon rejoice in Your name. You have a mighty arm; Strong is Your hand, and high is Your right hand.” (Psalms 89:11-13)

See U.S. Court decisions (including the Supreme Court):

 

"Neither this Court, nor any branch of this Government, will consider the merits of fallacies of religion, nor will the Court compare the beliefs, dogmas, and practices of a newly organized religion with those of an older, more established religion, nor will the Court praise or condemn a religion, however excellent or fanatical or preposterous it may seem. Were the Court to do so, it would impinge upon guarantees of the First Amendment" The Universal Life Church vs. United States, 372 F.Supp. 770,776 (8th US District Court 1974)

In United States vs Seeger, 380 U.S. 163 (Supreme Court 1965), we find the Court addressing the concept of God and religion and holding that the test of belief in God (they put in supreme being) is whether a given belief that is sincere and meaningful occupies a place in the life of its possessor, [parallel] to that filled by the orthodox belief in God of one who is clearly religious.

 

Please be informed that all unauthorized withholding is to stop immediately.  You may keep this letter as well as its enclosures for your records.  Thank you most kindly.

 

Sincerely,

 

 

 

Rev. <<YOUR NAME>>

 

enclosures:

 

Copy of Referenced IRS Regulations

Copy of Universal Life Church Ordination Certificate