{"title":"牧师没有资格获得自雇所得税豁免","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":"{\"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}","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
摘要
美国联邦索赔法院在7月7日的一项裁决中认为,一名牧师没有,实际上也不能符合申请豁免的要求,因此没有资格豁免自雇所得税(Arensmeyer v. United States)。
Pastor Fails to Qualify for Self-Employment Income Tax Exemption
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).