{"title":"Pastor Fails to Qualify for Self-Employment Income Tax Exemption","authors":"","doi":"10.1002/npc.30902","DOIUrl":null,"url":null,"abstract":"<p>The US Court of Federal Claims, by decision dated July 7, held that a pastor failed to qualify for exemption from self-employment income taxes because he did not, indeed could not, comply with the requirement to file an application for the exemption (<i>Arensmeyer</i> v. <i>United States</i>).</p>","PeriodicalId":100204,"journal":{"name":"Bruce R. Hopkins' Nonprofit Counsel","volume":"38 9","pages":"7"},"PeriodicalIF":0.0000,"publicationDate":"2021-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Bruce R. Hopkins' Nonprofit Counsel","FirstCategoryId":"1085","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1002/npc.30902","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
The US Court of Federal Claims, by decision dated July 7, held that a pastor failed to qualify for exemption from self-employment income taxes because he did not, indeed could not, comply with the requirement to file an application for the exemption (Arensmeyer v. United States).