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1082 - English/Spanish›Example:

Vow of Poverty

Internal Revenue Manual Part 5. Collecting Process · 2026-10-03 edition · updated 2026-10-04 · United States

When the taxpayer indicates that a significant contribution was made by their employer to a religious order so that they can claim "exempt" , you must determine if they qualify for exemption from taxation based on a vow of poverty.

They must meet the qualifications shown below. A taxpayer can legitimately claim exemption from taxation pursuant to a vow of poverty when the taxpayer performs qualified services as an agent of a church or church agency.

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