Example:

The employer looks directly to the religious order, rather than to the individual member/taxpayer, for performance of services. The taxpayer must show that:

a contractual relationship existed between their secular employer and the religious order; and

the religious order controlled or restricted use of the money turned over to it pursuant to the taxpayer's vow of poverty.

If the taxpayer meets both of the criteria above, notate the case file and forward the case to the lead.

Absent a qualified agency relationship, a member of a religious order under vow of poverty is subject to tax on income earned or received in their individual capacity. Proceed with general case processing.

If the taxpayer indicates that contributions were made to a non-traditional church, proceed with general case processing unless the taxpayer provides documentation showing the church is exempt.