Clergy are unique in that they are considered employees for federal income tax reporting purposes and self-employed for Social Security and Medicare tax purposes.

In light of this dual status, this book will attempt to inform the minister on how to minimize their tax liability and stay in compliance with tax laws. We will briefly introduce our chief tax strategy we refer to as the clergy trifecta. We believe this business and tax strategy for clergy will open up a new world of opportunities for today's minister.